{
  "url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-15",
  "json_url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-15.json",
  "legislation": "uksi/2010/1187",
  "legislation_title": "The Financial Assistance Scheme (Tax) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Information provided by the FAS scheme manager to qualifying members about relevant benefit crystallisation events",
  "text": "(1) The FAS scheme manager must provide a statement containing the information in paragraph (2) to each qualifying member—\n(a) who has become entitled to receive assistance, at least once in each tax year; or\n(b) in respect of whom a relevant benefit crystallisation event has occurred, within three months of that event,\nor, if the member has died, the FAS scheme manager must provide the statement to the member’s personal representatives.\n(2) The information is the amount of the member’s lump sum allowance and lump sum and death benefit allowance expended in relation to the member by—\n(a) relevant benefit crystallisation events in respect of the FAS; and\n(b) relevant benefit crystallisation events prior to the transfer to the Secretary of State mentioned in regulation 2 of these Regulations except for a relevant benefit crystallisation event which relates to a liability or pension obligation which is not discharged under section 161 of the Pensions Act 2004 as modified by paragraph 3D of Schedule 1 to the FAS Regulations 2005.\n(3) No obligation to provide a statement under paragraph (1)(b) arises if a statement is required to be provided under sub-paragraph (a) of that paragraph or under regulation 16(1)(a) of these Regulations.\n(4) For the purposes of paragraph (1)(a), a qualifying member becomes entitled to receive assistance in the circumstances set out in regulation 7(2) of these Regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 15(1)(b) inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 27(18)(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 15(2) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 27(18)(c)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 15(2)(a) inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 27(18)(c)(ii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 15(2)(b) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 27(18)(c)(iii)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in reg. 15 heading inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 27(18)(a)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 15 in force at 1.5.2010, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/1187/regulation/15",
    "retrieved_at": "2026-10-29T02:43:16.593087+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."
}