# The Financial Assistance Scheme (Tax) Regulations 2010, Regulation 16: Information provided by the FAS scheme manager to personal representatives

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

(1) The FAS scheme manager must notify to the personal representatives of a deceased qualifying member—
(a) the amount of the member’s lump sum and death benefit allowance expended by, and the amount and the date of payment of, a payment in the form of a lump sum under regulation 18A in relation to the member; and
(b) the total amount of the member’s lump sum allowance and lump sum and death benefit allowance expended in relation to the member, at the date of the notification, by—
(i) relevant benefit crystallisation events in respect of the FAS; and
(ii) 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,
but excluding from that amount any amount covered by paragraph (a).
(2) The information required by paragraph (1)(a) must be provided no later than the last day of the period of three months beginning with the day on which the assistance payment is made.
(3) The information required by paragraph (1)(b) must be provided no later than the last day of the period of two months beginning with the day on which a request for it is received from the member’s personal representatives.

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Source: https://www.legislation.gov.uk/uksi/2010/1187/regulation/16 (the official version)
Page: https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.