Under the Pension Scheme Act 1983, an employer is limited to self-investment of 5% of the fund's assets. However, this does not apply to a small self-administrated scheme (SSAS). A SSAS may self invest up to 50% in the employer (25% during years and one and two of the scheme) provided all the beneficiaries agree. A SSAS is usually established to provide benefits for directors (who also normally act for trustees).