Regulation 9 Retention of records

any monies received or receivable by an approved personal pension scheme or under approved personal pension arrangements made in accordance with that scheme;

any investments or other assets held by that scheme or under those arrangements;

any monies paid or payable out of funds held under that scheme or those arrangements; or

any annuity contract by means of which benefits provided under that scheme or those arrangements have been secured.

the person who is for the time being the scheme administrator in relation to the scheme concerned;

any person who was at any time prior to the relevant date the scheme administrator in relation to that scheme, other than an excluded person;

any person who is, or has been at any time prior to the relevant date, a scheme provider in relation to that scheme, other than an excluded person;

any person who provides, or has at any time prior to the relevant date provided, administrative services to that scheme, other than an excluded person.

in the case of accounts relating to the scheme, including books, documents and other records on which such accounts are based, is 6 years from the end of the scheme year in which falls the date on which the accounts were signed;

in the case of books, documents or other records containing information which is required to be furnished pursuant to regulation 4, is 6 years from the end of the scheme year in which the transaction in question occurred;

in the case of books, documents or other records containing information which is required to be furnished pursuant to regulation 5, is 6 years from the end of the scheme year in which the event specified in paragraph (4) of that regulation occurred;

in the case of books, documents or other records relating to an event specified in paragraph (4), is 6 years from the end of the scheme year in which the event occurred.

the provision by the scheme or under the arrangements of any benefit to a member of the scheme or other person;

the payment of contributions to the scheme by a member or his employer;

the repayment to a member or his employer in accordance with section 638(3) of an excess amount of contributions paid to the scheme;

the payment of transfer values or the purchase of annuities under the scheme or the arrangements;

the acquisition or disposal of any asset by the scheme or under the arrangements;

the undertaking of any transaction for the purposes of the scheme or the arrangements;

the receipt by the scheme of any income resulting from—