OpenLegislation

Paragraph 26

After regulation 14B insert—

“Individual protection 2016: provision of information by scheme administrator to member on request

14C
(1)

Where—

(a)

an individual is a member of a registered pension scheme on 5 April 2016,

(b)

the individual makes a written request to the scheme administrator for the information mentioned in paragraph (2), and

(c)

the request is received by the scheme administrator before 6 April 2020,

the scheme administrator must provide the individual with the information within 3 months following receipt of the request.

(2)

The information is such information relating to the member's rights under the scheme as is necessary for calculating, in accordance with Part 2 of Schedule 4 to the Finance Act 2016 (individual protection 2016), the member's relevant amount for the purposes of paragraph 9(2) of that Schedule.”

Notes on Schedule 4

Textual amendments

F1

Words in Sch. 4 heading substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 93(2), 124 (with Sch. 9 paras. 125-132)

Modifications

C1

Sch. 4 modified (24.4.2025 for the tax year 2024-25 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(6), 19 (with reg. 18(2))