# The Judicial Pensions Regulations 2015, Regulation 158: Information about payment of annual allowance charge


(1) If a member’s pension scheme input amount for this scheme for a tax year exceeds the amount of the annual allowance for that tax year, paragraph (2) applies in respect of the member for that tax year.
(2) The scheme manager must, no later than 31st July after the end of the tax year, provide the member with any information the scheme manager considers appropriate to assist the member to arrange payment of the annual allowance charge for that tax year.
(3) In this regulation, “pension scheme input amount” has the same meaning as in section 237B(2) (liability of scheme administrator) of FA 2004.

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Source: https://www.legislation.gov.uk/ukdsi/2015/9780111124895/regulation/158 (the official version)
Page: https://openlegislation.uk/draft-judicial-pensions-regulations-2015/regulation-158
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.