The Occupational Pension Schemes (Non-European Schemes Exemption) Regulations 2008
These Regulations prescribe the type of occupational pension schemes which are exempt from the requirement in section 253 of the Pensions Act 2004 (c.35) that an employer may only pay contributions to a scheme whose main administration is outside the EEA states if the scheme is established under trust and has a trustee resident in the United Kingdom.