The Pensions Regulator

Clearance

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Who is clearance relevant to?

20. Applications may be made by those parties who could be subject to a contribution notice or financial support direction in relation to a scheme. This could include the employer and those connected or associated with the employer. Parties that may become an employer, or become connected or associated with an employer (for example a purchaser), may also wish to apply for a clearance statement.
21. The parts of this guidance that relate to the ‘employer’, and in particular to steps that the employer should take, may apply equally to connected or associated parties or to parties that may become connected or associated.
22. We expect trustees to be involved in any application relating to their scheme. As part of an application, the trustees will be asked to comment on whether or not they support the application and to explain why.  
23. It will not usually be appropriate for a trustee to apply for a clearance statement. The reasons for this are explained in paragraph 121. Further detail on who may apply for a clearance statement is also included at paragraphs 120 to 123. 
    

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