Regulation 21 Provision of information by FAS scheme manager to qualifying membersF1

In paragraph 128 of Schedule 9 to FA 2024 (provision of information by scheme administrators to members)—

(a)

a reference to the Provision of Information Regulations includes a reference to these Regulations;

(b)

a reference to a F2member of a registered pension scheme includes a reference to F3a qualifying member

F4(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: Regs. 20, 21 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(23)
F2: Words in reg. 21(b) inserted (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(7)(a)(i)
F3: Words in reg. 21(b) substituted (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(7)(a)(ii)
F4: Reg. 21(c) omitted (25.6.2026 for the tax year 2024-25 and subsequent tax years) by virtue of The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026 (S.I. 2026/698), regs. 1(2)(6), 15(7)(b)