# The Financial Assistance Scheme (Tax) Regulations 2010, Regulation 17: Information provided by the FAS scheme manager to Her Majesty’s Revenue and Customs

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

(1) If the amount of a lump sum paid to a qualifying member under regulation 17D or a payment made in respect of a qualifying member under regulation 18A in the form of a lump sum exceeds the permitted maximum in relation to the lump sum, within three months of the payment the FAS scheme manager must provide a report to Her Majesty’s Revenue and Customs setting out—
(a) the name, date of birth, address and national insurance number of the member;
(b) the date of the payment;
(c) the amount of the lump sum;
(d) if the member has benefited from an enhanced ... allowance or enhanced protection, the reference number issued under the Registered Pension Schemes (Enhanced Allowances) Regulations 2006 in respect of that entitlement; and
(e) the amount by which the amount of the lump sum exceeds the permitted maximum in relation to the lump sum.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/uksi/2010/1187/regulation/17 (the official version)
Page: https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.