s 175 Authorised employer payments
The only payments which a registered pension scheme that is an occupational pension scheme is authorised to make to or in respect of a person who is or has been a sponsoring employer are— (a) public service scheme payments (see section 176), (b) authorised surplus payments (see section 177), (c) compensation payments (see section 178), (d) authorised employer loans (see section 179), (e) scheme administration employer payments (see section 180), and (f) payments of a description prescribed by regulations made by the Board of Inland Revenue.