Scottish limited partnerships and pension scheme funding: action needed by trustees and employers?
27 July 2017
From 24 July 2017, Scottish limited partnerships are required to register details of "persons with significant control" (PSCs) over the partnership and "relevant legal entities" (RLEs) with Companies House. For this purpose, only individuals will be PSCs; a corporate body which would meet the requirements for being a PSC is instead treated as an RLE.