Commentary on Sections Restrictions on payment into occupational pension schemes Section 253: Non-European scheme to be trust with UK-resident trustee
927.This section sets out requirements for an occupational pension scheme that has its main administration outside the EU but receives contributions from: employers in the UK (wherever their employees work); or from employers anywhere in the world in respect of their employees who work in the UK. It provides that the employers must not make contributions unless the scheme is established under trust and there is a trustee in the UK.