Regulation 16 InformationI1

England and Wales

(1)

A person making an election under these Regulations, and his employer, shall give the Secretary of State such information as he may reasonably require for the purposes of his functions under these Regulations.

(2)

Without prejudice to the generality of paragraph (1), a person making—

(a)

an election under regulation 3(1)(b) or (6) for the provision of a lump sum death benefit; or

(b)

an election under regulation 5(2)(a),

shall, in particular, give the Secretary of State such information about his health as the Secretary of State may reasonably require.

F1(3)

Where a person is entitled to a benefit under these Regulations F2, before 6th April 2024, he shall (whether or not he intends to rely on entitlement to an enhanced lifetime allowance or to enhanced protection) give to the provider such information as will enable the provider to determine—

(a)

whether any lifetime allowance is payable in respect of the benefit and, if so,

(b)

the amount of that charge.

(F33A)

Where a person is entitled to a lump sum under these Regulations, before 6th April 2024, he shall, whether or not he intends to rely on entitlement to an enhanced allowance or to enhanced protection, give to the provider such information as will enable the provider to determine—

(a)

whether any tax is payable in respect of the lump sum in accordance with section 204 of the 2004 Act and, if so,

(b)

the amount of tax, and

(c)

the person liable for that tax.

(4)

If a person applying for a benefit under these Regulations F4, before 6th April 2024, intends to rely on entitlement to an enhanced lifetime allowance by virtue of any of the provisions listed in section 256(1) of the 2004 Act (enhanced lifetime allowance regulations), he shall give to the provider—

(a)

the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 in respect of that entitlement;

(b)

the information referred to in paragraph (3).

(F54A)

Where a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, intends to rely on entitlement to an enhanced allowance by virtue of the provisions listed in section 256(1) of the 2004 Act (enhanced allowance regulations), he shall give to the provider—

(a)

the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 in respect of that entitlement; and

(b)

the information referred to in paragraph (3A).

(5)

The information referred to in paragraph (3) F6or (3A) or, as the case may be, paragraph (4) F7or (4A) shall be given to the provider—

(a)

at the time the person makes a claim for a benefit, or

(b)

where that information has not been provided at the time of making the claim, within such time as the provider specifies in writing, or

(c)

where the person fails to provide all, or part of, the information referred to in paragraph (3) or F8(3A), as the case may be, paragraph (4) or (4A) within the time limits specified by the provider (where relevant), the provider may treat the whole of the benefit as a chargeable benefit and the charge may be paid on that basis.

Annotations

Textual amendments

F1: Reg. 16(3)-(5) added (6.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(b), 37
F2: Words in reg. 16(3) inserted (1.4.2025 with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 6(2)
F3: Reg. 16(3A) inserted (1.4.2025 with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 6(3)
F4: Words in reg. 16(4) inserted (1.4.2025 with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 6(4)
F5: Reg. 16(4A) inserted (1.4.2025 with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 6(5)
F6: Words in reg. 16(5) inserted (1.4.2025 with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 6(6)(a)
F7: Words in reg. 16(5) inserted (1.4.2025 with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 6(6)(b)
F8: Word in reg. 16(5) inserted (1.4.2025 with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 6(6)(c)

Commencement

I1: Reg. 16 in force at 10.4.2000, see reg. 1(2)