Section 154 Finance Act 2004 lists those who may establish a registered pension schemeIt's delightful: the link takes you to a page that lists UK Public General Acts, supplied by the National Archives. Just what you need as help for a technical question and to make sure you fill out the pension scheme registration form accurately.
For further guidance on the establishment of schemes select the Registered Pensions Schemes Manual link in the left hand bar and refer to RPSM02300060.
29 May 2012
God bless HMRC
HMRC Online Services proved to have a sense of humour today. I visited one of their Help pages to find out exactly what was meant by the 'Establisher' of a registered pension scheme. Here's a screen shot and the text including the link: