Regulation 7 Amendment of the Occupational Pension Schemes (Managers) Regulations 1986

The Occupational Pension Schemes (Managers) Regulations 1986^f1 shall be amended in accordance with the provisions of this regulation.

After regulation 2 of those Regulations, there shall be inserted the following regulation—

“Person to be treated as manager of scheme established outside the United Kingdom

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For the purposes of sections 56A, 56E and 56L of the Act (disclosure of information about occupational pension schemes), in their application to the making available of information and documents to a particular member or prospective member of any occupational pension scheme established outside the United Kingdom, or by reason of his membership or prospective membership to any other person or body, the person or body to be treated as the manager of the scheme shall be such person as is for the time being treated by the Board of Inland Revenue as the administrator of the scheme for the purposes of Chapter I of Part XIV of the Income and Corporation Taxes Act 1988^f2.”.