# Finance Act 2024, Paragraph 130: Statements for certain members who would not otherwise receive one in the tax year 2024-25

Extent: E+W+S+N.I.

(1) The scheme administrator of a registered pension scheme must provide a statement to each relevant person before the end of the tax year 2024-25.
(2) In sub-paragraph (1) “relevant person” means—
(a) any member of the scheme—
(i) in relation to whom one or more benefit crystallisation events occurred before 6 April 2024, and
(ii) who on that date does not have an actual (as opposed to prospective) entitlement to be paid a pension, or
(b) the personal representatives of a member within paragraph (a) who has died.
(3) The statement must contain the information in regulation 14(3) of the Provision of Information Regulations (percentage of standard lifetime allowance expended by benefit crystallisation events) in respect of benefit crystallisation events occurring before 6 April 2024.
(4) In this paragraph—
“benefit crystallisation event” means a benefit crystallisation event within the meaning of Part 4 of FA 2004, as that Part had effect immediately before 6 April 2024;
“member” has the same meaning as in Part 4 of FA 2004;
“the Provision of Information Regulations” means the Registered Pension Schemes (Provision of Information) Regulations (S.I. 2006/567) , as those regulations had effect immediately before 6 April 2024;
“scheme administrator” has the same meaning as in Part 4 of FA 2004.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/9/paragraph/130 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-130
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.