Regulation 24 Provision of information by schemes

(1)

Regulation 14A of the Registered Pension Schemes (Provision of Information) Regulations 2006 (annual allowance: annual provision of information by scheme administrator to member)^f1 has effect, in relation to a member for the tax year in which a rectification period ends, as if—

(a)

in paragraph (1)(a), the words “who meets one of the conditions in paragraph (8)” were omitted;

(b)

the additional pension input amount was a pension input amount in respect of an arrangement under the relevant pension scheme.

(2)

In this regulation, “the additional pension input amount” has the same meaning as it does in regulation 19.

Annotations

f1: S.I. 2006/567; relevant amending instruments are S.I. 2011/1797, 2016/308, 2017/11, 2018/5, 2022/392 and paragraph 88 of Schedule 1 to the Taxation of Pensions Act 2014.