318. Non-European scheme to be trust with UK-resident trustee.

318.     Non-European scheme to be trust with UK-resident trustee.

The following provisions1 apply to an occupational pension scheme that has its main administration outside the EEA states2. An employer3 based4 in any part of the United Kingdom5 may cause a contribution to be paid to the scheme in respect of an employee6 (whether or not employed in the United Kingdom) only if the conditions below7 are satisfied at the time of payment8. An employer based outside the United Kingdom may cause a contribution to be paid to the scheme in respect of an employee employed in the