Commentary on Sections Restrictions on payment into occupational pension schemes Section 254: Representative of non-European scheme to be treated as trustee
928.This section specifies that where a non-EC occupational pension scheme appoints someone to act on their behalf in the UK, that person is to be treated as the trustee for the purpose of UK pensions legislation as defined in subsection (3).
929.Subsection (2) provides a power to make regulations excluding such persons from being treated as trustees.