Article: Happy hardcore.

Byline: Regulation needed for SSAS schemes

Pension providers have called for tougher regulation for small self administered schemes (SSAS) to clamp down on 'hardcore' scheme members that knowingly break the rules.

Since the simplification of SSAS regulation in April 2006, schemes have not had to appoint an independent trustee, so SSAS members can effectively act as their own administrator and trustee.

Neil Marsh, managing director of Hornbuckle Mitchell, said that this could lead to people starting their own schemes to get away with making unauthorised trans-actions such as lending capital in the pensions fund back to the company (loanbacks) ...

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