{
  "url": "https://openlegislation.uk/employer-financed-retirement-benefits-schemes-provision-of-information-regulations-2005/note",
  "json_url": "https://openlegislation.uk/employer-financed-retirement-benefits-schemes-provision-of-information-regulations-2005/note.json",
  "legislation": "uksi/2005/3453",
  "legislation_title": "The Employer-Financed Retirement Benefits Schemes (Provision of Information) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/employer-financed-retirement-benefits-schemes-provision-of-information-regulations-2005",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations set out the prescribed information that must be supplied to the Inland Revenue by those persons responsible for administering employer-financed retirement benefits schemes.\nRegulation 1 provides for citation and commencement and Regulation 2 provides for interpretation\nRegulation 3 prescribes the person who must supply information to the Inland Revenue\nRegulation 4 prescribes the information that must be supplied in relation to the coming into operation of a scheme.\nRegulation 5 prescribes the information that must be supplied in relation to the provision of relevant benefits.\nA regulatory impact assessment in respect of the provisions of Part 4 of the Finance Act 2004, and subordinate legislation under it, was published by the Board of Inland Revenue on 8 April 2004, and is available on the website of Her Majesty’s Revenue and Customs at www.hmrc.gov.uk/ria/simplifying-pensions.pdf or obtained by writing to The Ministerial Correspondence Unit, 1st Floor, Ferrers House, PO Box 38, Castle Meadow Road, Nottingham, NG2 1BB.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3453/note",
    "retrieved_at": "2026-10-29T04:40:32.008126+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}