Regulation 2.3 Retained benefits
The administrators shall require any person who is, or who wishes to become a member of the scheme, to provide such information as the administrators may require, concerning any retained benefits (but not retained death benefits) that that person may have which are derived from the following —
a retirement benefits scheme which has been approved or for which approval is sought under Chapter I Part XIV of the 1988 Act;
a relevant statutory scheme as defined by section 611A of the 1988 Act;
a fund to which section 608 of the 1988 Act applies;
a retirement benefits scheme which has been accepted by the Inland Revenue as corresponding within the meaning of section 596(2)(b) of the 1988 Act;
a retirement annuity or trust scheme approved under section 620 of the 1988 Act; or
a personal pension scheme (as defined by section 630 of the 1988 Act) approved under section 631 of the 1988 Act (other than an arrangement to which only minimum contributions are paid)
which related to relevant earnings from the current employment or previous employments;
transfer payments from an overseas scheme held in a type of arrangement defined in (a), (b) or (e) above,
including such benefits which have been transferred to another scheme, whether or not in the United Kingdom.
Retained benefits may be disregarded where the total of—
the resulting annual pension; and
the pension equivalent of any lump sum payable;
is less than £260.