OpenLegislation

Regulation 20A Provision of information by qualifying members to FAS scheme managerF1

United Kingdom

(1)

Paragraph 127B of Schedule 9 to FA 2024 (provision of information by individuals to certification administrators) is modified as follows.

(2)

Sub-paragraphs (8A) to (8C) have effect in relation to an individual becoming a qualifying member as they have effect in relation to an individual becoming a member of a pension scheme.

(3)

In sub-paragraph (8B) (as it has effect by virtue of this regulation), the reference to the scheme administrator of the new pension scheme is to the FAS scheme manager.

Annotations

Textual amendments

F1

Regs. 20, 20A substituted for reg. 20 (25.6.2026 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026 (S.I. 2026/698), regs. 1(2)(6), 15(6)