# The Personal Pension Schemes (Information Powers) Regulations 2000, Regulation 4: Investment and borrowing transactions of self-invested personal pension schemes


(1) The scheme administrator of an approved personal pension scheme that is a self-invested personal pension scheme is a person who is prescribed for the purposes of this regulation.
(2) The scheme administrator of an approved personal pension scheme that is a self-invested personal pension scheme shall furnish to the Board, at the time prescribed by paragraph (3), such information (including copies of any relevant books, documents or other records) as—
(a) is specified on the relevant form supplied by the Board, and
(b) relates to any transaction entered into by the scheme or under arrangements made in accordance with the scheme that—
(i) is of a kind specified in paragraph (4), and
(ii) is entered into by or on behalf of the scheme administrator on or after the date of coming into force of these Regulations.
(3) The time prescribed is any time not later than 90 days after the date of the transaction in question.
(4) The transactions specified in this paragraph are—
(a) the acquisition or disposal of land;
(b) the borrowing of money;
(c) the purchase, sale or lease of any asset other than land.

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Source: https://www.legislation.gov.uk/uksi/2000/2316/regulation/4 (the official version)
Page: https://openlegislation.uk/personal-pension-schemes-information-powers-regulations-2000/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.