Regulation 5 Reporting of chargeable event

The scheme administrator of an approved personal pension scheme is a person who is prescribed for the purposes of this regulation.

The scheme administrator of an approved 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) relating to the event specified in paragraph (4) as is specified on the relevant form supplied by the Board.

The time prescribed is any time not later than 30 days after the end of the year of assessment in which the event occurs.

The event specified is any payment under arrangements made in accordance with the scheme to which section 648B(1)^f1 applies (return of contributions after pension date).