Section 251 Information: general requirementsI1

to provide to the Inland Revenue, in a form specified by the Board of Inland Revenue, information of a prescribed description relating to any of the matters mentioned in subsection (2), and

to preserve for a prescribed period any documents relating to such information.

any matter relating to a registered pension scheme,

any matter relating to a pension scheme which has ceased to be a registered pension scheme,

any matter relating to a pension scheme in relation to which an application for registration has been made,

any matter relating to an annuity purchased with sums or assets held for the purposes of a registered pension scheme,

the coming into operation of an employer-financed retirement benefits scheme, and

the provision of relevant benefits under an employer-financed retirement benefits scheme.

requiring scheme administrators of registered pension schemes or other persons of a prescribed description to provide information of a prescribed description to persons of such of the descriptions mentioned in subsection (5) as are prescribed F1or to the scheme administrators of other registered pension schemes, F2...

requiring persons of such of the descriptions specified in subsection (5) as are prescribed to provide information of a prescribed description to the scheme administrators of registered pension schemes,

requiring, in a case where a payment (“the onwards payment”) is made directly or indirectly out of a sum on whose payment tax has been charged under section 206, the person making the onwards payment to provide information of a prescribed description to the person to whom the onwards payment is made,

requiring scheme administrators of registered pension schemes to provide information of a prescribed description to scheme managers of qualifying recognised overseas pension schemes, or

requiring members or former members of a relevant non-UK pension scheme to provide information to the scheme administrators, or scheme managers, of registered pension schemes or other relevant non-UK pension schemes.

members of a registered pension scheme,

employers of members of a registered pension scheme,

persons who have ceased to be members of a registered pension scheme,

persons to whom benefits under a registered pension scheme are being, or have been, provided,

the personal representatives of any person within paragraphs (a) to (c), and

insurance companies who pay annuities purchased with sums or assets held for the purposes of registered pension schemes.