{
  "url": "https://openlegislation.uk/finance-act-2013/section-54",
  "json_url": "https://openlegislation.uk/finance-act-2013/section-54.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "section/54",
  "kind": "section",
  "number": "54",
  "heading": "Overseas pension schemes: information and inspection powers",
  "text": "(1) Part 6 of Schedule 36 to FA 2008 (information and inspection powers: special cases) is amended as follows.\n(2) In paragraph 34B (registered pension schemes etc)—\n(a) in sub-paragraph (2), omit the “or” at the end of paragraph (b) and, at the end of paragraph (c) insert—\n(d) a QROPS or former QROPS, or\n(e) an annuity purchased with sums or assets held for the purposes of a QROPS or former QROPS.\n;\n(b) after sub-paragraph (4) insert—\n(4A) In relation to a notice to which this paragraph applies that refers only to information or documents relating to a matter within sub-paragraph (2)(d) or (e), paragraph 20 (old documents) has effect as if the reference to 6 years were to 10 years.\n;\n(c) after sub-paragraph (7) insert—\n(7A) Where the notice relates to a matter within sub-paragraph (2)(d) or (e), the officer of Revenue and Customs who gives the notice must give a copy of the notice to the scheme manager in relation to the pension scheme.\n;\n(d) in sub-paragraph (8), for “and (7)” substitute “ to (7A) ”.\n(3) In paragraph 34C (registered pension schemes etc: interpretation), insert at the appropriate places—\n“QROPS” and “former QROPS” have the meanings given by section 169(8) of FA 2004;\n;“ “scheme manager”, in relation to a pension scheme, has the meaning given by section 169(3) of FA 2004.\n(4) In paragraphs 34B and 34C of Schedule 36 to FA 2008, references to a former QROPS include a scheme that ceased to be a QROPS before this Act was passed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/section/54",
    "retrieved_at": "2026-10-28T17:02:16.948797+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}