Scheme Establisher(s)/Scheme Sponsor(s)

Section 154 Finance Act 2004 lists those who may establish a registered pension scheme

For further guidance on who can establish a scheme select the Registered Pensions Schemes Manual link in the left hand bar and refer to RPSM02300060

Scheme sponsor is someone who has taken over from the person who originally established the scheme, for example, the employer company is taken over and the new employer takes over responsibility for the scheme.