{
  "url": "https://openlegislation.uk/pensions-act-2004/schedule-3",
  "json_url": "https://openlegislation.uk/pensions-act-2004/schedule-3.json",
  "legislation": "ukpga/2004/35",
  "legislation_title": "Pensions Act 2004",
  "legislation_url": "https://openlegislation.uk/pensions-act-2004",
  "path": "schedule/3",
  "kind": "schedule",
  "number": "3",
  "heading": "Restricted information held by the Regulator: certain permitted disclosures to facilitate exercise of functions",
  "text": "Persons\nFunctions\nThe Secretary of State.\nFunctions under—\n(a)Part 14 of the Companies Act 1985 (c. 6),\n(b)the Insolvency Act 1986 (c. 45),\n(c)Part 3 of the Companies Act 1989 (c. 40),\n(d)Part 1 of the Export and Investment Guarantees Act 1991 (c. 67) (apart from sections 5 and 6),\n(e)Part 3 of the Pension Schemes Act 1993 (c. 48),\n(f)Part 5 of the Police Act 1997 (c. 50),\n(g)the Financial Services and Markets Act 2000 (c. 8),\n(ga) Section 17 of the Companies (Audit, Investigations and Community Enterprise) Act 2004 (levy to pay expenses of bodies concerned with accounting standards, actuarial standards etc), or\n(h)this Act,\nand functions of co-operating with overseas government authorities and bodies in relation to criminal matters.\nThe Bank of England.\nAny of its functions , apart from its functions as the Prudential Regulation Authority\nThe Financial Conduct Authority\nAny of its functions\nThe Prudential Regulation Authority\nAny of its functions\nThe Charity Commission .\nFunctions under the Charities Act 2006 or the Charities Act 2011.\nThe Pensions Regulator Tribunal.\nAny of its functions.\nThe First-tier Tribunal\nFunctions relating to decisions of the Regulator\nThe Upper Tribunal\nFunctions relating to decisions of the Regulator\nThe Pensions Ombudsman.\nFunctions under—\n(a)the Pension Schemes Act 1993 (c. 48), or\n(b)the Pension Schemes (Northern Ireland) Act 1993 (c. 49).\nThe Ombudsman for the Board of the Pension Protection Fund.\nAny of his functions.\nThe Comptroller and Auditor General.\nAny of his functions.\nThe Auditor General for Wales.\nAny of his functions.\nThe Auditor General for Scotland.\nAny of his functions.\nThe Comptroller and Auditor General for Northern Ireland.\nAny of his functions.\nThe Commissioners of Inland Revenue or their officers.\nFunctions under—\n(a)the Income and Corporation Taxes Act 1988 (c. 1),\n(b)the Taxation of Chargeable Gains Act 1992 (c. 12),\n(c)Part 3 of the Pension Schemes Act 1993,\n(d)Part 3 of the Pension Schemes (Northern Ireland) Act 1993, ...\n(e)the Income Tax (Earnings and Pensions) Act 2003 (c. 1). ...\n(f) the Income Tax (Trading and Other Income) Act 2005 (so far as relating to functions previously exercised under the Income and Corporation Taxes Act 1988). ...\n(g) Part 4 of the Finance Act 2004 (c. 12). or—\n(h)the Income Tax Act 2007 (so far as relating to functions previously exercised under the Income and Corporation Taxes Act 1988).\nThe Commissioners of Customs and Excise.\nFunctions under any enactment.\nThe Official Receiver or, in Northern Ireland, the Official Receiver for Northern Ireland.\nFunctions under the enactments relating to insolvency.\nAn inspector appointed by the Secretary of State.\nFunctions under Part 14 of the Companies Act 1985 (c. 6).\nA person authorised to exercise powers under—\n(a)section 447 of the Companies Act 1985,\n(b)...\n(c)section 84 of the Companies Act 1989 (c. 40).\nFunctions under those sections ....\nA person appointed under—\n(a)section 167 of the Financial Services and Markets Act 2000 (c. 8),\n(b)subsection (3) or (5) of section 168 of that Act, or\n(c)section 284 of that Act,\nto conduct an investigation.\nFunctions in relation to that investigation.\nA body designated under section 326(1) of that Act.\nFunctions in its capacity as a body designated under that section.\nA recognised investment exchange, recognised clearing house, recognised CSD ..., third country CSD, ... or third country central counterparty (as defined by section 285 of that Act).\nFunctions in its capacity as an exchange, clearing house , central securities depository or central counterparty.\nA body corporate established in accordance with section 212(1) of that Act.\nFunctions under the Financial Services Compensation Scheme, established in accordance with section 213 of that Act.\nThe Panel on Takeovers and Mergers.\nFunctions under the City Code on Takeovers and Mergers and the Rules Governing Substantial Acquisitions of Shares for the time being issued by the Panel.\nThe General Insurance Standards Council.\nFunctions of regulating sales and advisory and service standards in relation to insurance.\nA recognised professional body (within the meaning of section 391 of the Insolvency Act 1986 (c. 45)).\nFunctions in its capacity as such a body under that Act.\nA person on whom functions are conferred by or under Part 2, 3 or 4 of the Proceeds of Crime Act 2002 (c. 29).\nThe functions so conferred.\nA special health authority established under section 28 of the National Health Service Act 2006 directed to carry out counter fraud functions of the Secretary of State within the meaning of section 195 of that Act\nAny of its functions.\nThe Department of Enterprise, Trade and Investment in Northern Ireland.\nFunctions under—\n(a)...\n(b)the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)), ...\n(c)...\nThe Department for Social Development in Northern Ireland.\nFunctions under Part 3 of the Pension Schemes (Northern Ireland) Act 1993 (c. 49).\n. . .\n. . .\nA recognised professional body within the meaning of Article 350 of the Insolvency (Northern Ireland) Order 1989.\nFunctions in its capacity as such a body under that Order.\n. . .\n. . .\nAny body carrying on activities concerned with any of the matters set out in section 16(2) of the Companies (Audit, Investigations and Community Enterprise) Act 2004 (c.27) ... (a “relevant body”), any subsidiary (as defined in section 1159 of the Companies Act 2006) of a relevant body and any body established under the constitution of a relevant body or such a subsidiary.\nIts functions relating to carrying on activities concerned with any of the following matters—\n(a)issuing standards to be applied in actuarial work,\n(b)issuing standards in respect of matters to be contained in reports or other communications required to be produced or made by actuaries or in accordance with standards within paragraph (a),\n(c)investigating departures from standards within paragraph (a) or (b),\n(d)taking steps to secure compliance with standards within paragraph (a) or (b),\n(e)carrying out investigations into public interest cases arising in connection with the performance of actuarial functions by members of the Institute and Faculty of Actuaries (“Institute and Faculty”), or persons who are not such members but are subject to the rules of that body in performing actuarial functions (“members”),\n(f)holding disciplinary hearings relating to members following the conclusion of investigations within paragraph (e),\n(g)deciding whether (and, if so, what) disciplinary action should be taken against members to whom hearings within paragraph (f) related,\n(h)supervising the exercise by the Institute and Faculty of:\n(i)investigatory or disciplinary functions exercised by the Institute and Faculty in relation to the performance by their members of actuarial functions,\n(ii)the setting by the Institute and Faculty of standards in relation to the performance by their members of actuarial functions, and\n(iii)the determining by the Institute and Faculty of requirements in relation to the education and training of their members,\n(i)overseeing or directing any of the matters mentioned in paragraphs (a) to (h),\nand functions relating to the funding of activities concerned with any of the matters mentioned in paragraphs (a) to (i).\nAny functions in connection with any levy payable to it under section 17 of the Companies (Audit, Investigations and Community Enterprise) Act 2004.\nA member of the panel appointed under paragraph 4 of Schedule 17 to the Financial Services and Markets Act 2000 (c.8) by the body corporate mentioned in paragraph 2 of that Schedule.\nFunctions under—\n(a)Part 3 (the compulsory jurisdiction),\n(b)Part 3A (the consumer credit jurisdiction), and\n(c)Part 4 (the voluntary jurisdiction) of that Schedule to that Act.\nThe Gambling Commission.\nFunctions under—\n(a)the Gaming Act 1968 (c.65),\n(b)the Lotteries and Amusements Act 1976 (c.32), and\n(c)the Gambling Act 2005 (c.19).\nDisclosure and Barring Service\nFunctions under Part 5 of the Police Act 1997\n. . .\n. . .\nThe Money and Pensions Service\nFunctions under-\n(a)sections 238A to 238G, or\n(b)section 3(1)(a) of the Financial Guidance and Claims Act 2018 in relation to the dashboards ecosystem (as defined in Schedule 1 to the Pensions Dashboards Regulations 2022 (S.I. 2022/1220)) or a pensions dashboard service.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 3 substituted (1.10.2009) by Companies Act 2006 (c. 46), ss. 1275(7), 1300(2); S.I. 2008/2860, art. 3(y) (with arts. 7, 8, Sch. 2 para. 1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 3 inserted (1.3.2017) by The Bank of England and Financial Services (Consequential Amendments) Regulations 2017 (S.I. 2017/80), reg. 1, Sch. para. 15(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 3 substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 104(3)(a) (with Sch. 20); S.I. 2013/423, art. 3, Sch."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 3 substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 101 (with s. 20(2), Sch. 8)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 3 inserted (6.4.2010) by The Transfer of Tribunal Functions Order 2010 (S.I. 2010/22), art. 1(2)(e), Sch. 2 para. 87 (with Sch. 5)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in Sch. 3 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 658(a), Sch. 3 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in Sch. 3 omitted (6.4.2006) by virtue of The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 18(2)(a)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 3 inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 658(b) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Word in Sch. 3 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 487(a), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in Sch. 3 added (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 18(2)(c)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. 3 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 487(b) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in Sch. 3 omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 243(12)(a)(i) (with art. 10)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in Sch. 3 omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 243(12)(a)(ii) (with art. 10)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in Sch. 3 substituted (1.4.2013) by The Financial Services and Markets Act 2000 (Over the Counter Derivatives, Central Counterparties and Trade Repositories) Regulations 2013 (S.I. 2013/504), regs. 1(2), 23(2) (with regs. 52-58)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in Sch. 3 inserted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), reg. 1, Sch. para. 10(2)(a) (with regs. 7(4), 9(1))"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in Sch. 3 omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/192), regs. 1, 5(11); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in Sch. 3 inserted (28.11.2017) by The Central Securities Depositories Regulations 2017 (S.I. 2017/1064), reg. 1, Sch. para. 10(2)(b) (with regs. 7(4), 9(1))"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Words in Sch. 3 substituted (1.11.2017) by The NHS Counter Fraud Authority (Investigatory Powers and Other Miscellaneous Amendments) Order 2017 (S.I. 2017/960), arts. 1(1), 2"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in Sch. 3 omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 243(12)(b) (with art. 10)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Sch. 3 entry omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 243(12)(c) (with art. 10)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Sch. 3 entry omitted (7.12.2006) by virtue of The Pensions Act 2004 (Disclosure of Restricted Information) (Amendment of Specified Persons) Order 2006 (S.I. 2006/2937), arts. 1, 2(a)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Words in Sch. 3 added (7.12.2006) by The Pensions Act 2004 (Disclosure of Restricted Information) (Amendment of Specified Persons) Order 2006 (S.I. 2006/2937), arts. 1, 2(b)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Words in Sch. 3 omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 243(12)(d)(i) (with art. 10)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Words in Sch. 3 substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 243(12)(d)(ii) (with art. 10)"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Words in Sch. 3 substituted (6.4.2012) by The Pensions Act 2004 (Disclosure of Restricted Information by the Pensions Regulator “ Amendment) Order 2012 (S.I. 2012/691), arts. 1(1), 2"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Words in Sch. 3 substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 104(3)(b) (with Sch. 20); S.I. 2013/423, art. 3, Sch."
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Words in Sch. 3 inserted (1.12.2012) by The Protection of Freedoms Act 2012 (Disclosure and Barring Service Transfer of Functions) Order 2012 (S.I. 2012/3006), arts. 1(1), 84 (with Pt. 4)"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Words in Sch. 3 omitted (7.4.2026) by virtue of Employment Rights Act 2025 (c. 36), s. 159(3), Sch. 10 para. 77 (with s. 147 Sch. 11); S.I. 2026/323, reg. 4(1)(55)(e)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Words in Sch. 3 inserted (28.12.2022) by The Pensions Act 2004 (Disclosure of Restricted Information by the Pensions Regulator) (Amendment of Specified Persons) Order 2022 (S.I. 2022/1285), arts. 1(3), 2"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 in force at 6.4.2005 by S.I. 2005/275, art. 2(7), Sch. Pt. 7"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/35/schedule/3",
    "retrieved_at": "2026-10-29T09:16:45.114281+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}