{
  "url": "https://openlegislation.uk/personal-pension-schemes-information-powers-regulations-2000",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-information-powers-regulations-2000.json",
  "id": "uksi/2000/2316",
  "title": "The Personal Pension Schemes (Information Powers) Regulations 2000",
  "short_title": "Personal Pension Schemes (Information Powers) 2000",
  "long_title": "These Regulations make provision for the furnishing of information and documents to the Board of Inland Revenue in connection with personal pension schemes approved by the Board, and for the inspection and retention of records relating to such schemes. The Regulations specify the information and documents to be furnished, the persons responsible for furnishing them, and the time within which they are to be furnished.",
  "citation": "S.I. 2000/2316",
  "type": "uksi",
  "year": "2000",
  "number": "2316",
  "version": "current",
  "date": "2000-08-29",
  "revised": false,
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  "unapplied_effects": 1,
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    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/personal-pension-schemes-information-powers-regulations-2000/introduction",
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      "status": null,
      "parent": null
    },
    {
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      "number": "I",
      "heading": "INTRODUCTORY",
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      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "regulation/1",
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/personal-pension-schemes-information-powers-regulations-2000/regulation-1",
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    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Definition of self-invested personal pension scheme",
      "url": "https://openlegislation.uk/personal-pension-schemes-information-powers-regulations-2000/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
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      "number": "II",
      "heading": "INFORMATION REQUIRED WITHOUT NOTICE",
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      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/4",
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      "number": "4",
      "heading": "Investment and borrowing transactions of self-invested personal pension schemes",
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      "extent": null,
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    },
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      "number": "5",
      "heading": "Reporting of chargeable event",
      "url": "https://openlegislation.uk/personal-pension-schemes-information-powers-regulations-2000/regulation-5",
      "extent": null,
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      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "NOTICES REQUIRING PARTICULARS AND DOCUMENTS",
      "url": null,
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    },
    {
      "path": "regulation/6",
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      "heading": "Approved personal pension schemes",
      "url": "https://openlegislation.uk/personal-pension-schemes-information-powers-regulations-2000/regulation-6",
      "extent": null,
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      "parent": "part/III"
    },
    {
      "path": "regulation/7",
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      "heading": "Annuity contracts",
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      "path": "part/IV",
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      "heading": "INSPECTION AND RETENTION OF RECORDS",
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    },
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      "heading": "Explanatory note",
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    }
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  "outstanding_effects": [
    {
      "type": "words substituted",
      "affected_provisions": "reg. 7",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 188"
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      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2316",
    "retrieved_at": "2026-10-29T08:34:35.545433+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."
}