This measure extends HM Revenue and Customs’ (HMRC) powers to refuse to register, and to de-register pension schemes to those which are master trusts and don’t have authorisation from the Pensions Regulator under their new authorisation and supervision regime, and to those pension schemes with a dormant company as a sponsoring employer.
https://www.gov.uk/government/publications/pensions-tax-registration
seen at 14:46, 13 September in Publications on GOV.UK.Email this to a friend.