Interpretation
1. In this Schedule -
'appropriate person', in relation to a pension scheme, means -
(a) in the case of an exempt approved scheme (within the meaning of section 774), the administrator (within the meaning of section 770) of the scheme,
(b) in the case of a retirement annuity contract to which section 784 or 785 applies, the person lawfully carrying on in the State the business of granting annuities on human life with whom the contract is made, and
(c) in the case of a trust scheme to which section 784 or 785 applies, the trustees of the trust scheme;
'tax reference number', in relation to a person, has the meaning assigned to it by section 885 in relation to a specified person within the meaning of that section.
Declarations of pension schemes
2. The declaration referred to in section 739D(6)(a) is a declaration in writing to the investment undertaking which -
(a) is made by the person (in this paragraph referred to as the 'declarer') entitled to the units
…