# The Personal Pension Schemes (Relief at Source) Regulations 1988, Regulation 14: Information


(1) The Board may by notice in writing require any person who is, or who at any time has been,—
(a) a scheme administrator to whom net contributions have been paid, or
(b) an individual who has paid such contributions,
to give to them within such time (not being less than 14 days) as may be provided in the notice such information and in such form as may be prescribed in the notice.
(2) If the Board by notice under section 650 withdraw their approval of a scheme, or of arrangements made in accordance with it and under which net contributions have been paid, the scheme administrator shall within 30 days give to the Board in relation to that scheme, or to those arrangements, the information prescribed in paragraph (3).
(3) The information prescribed in this paragraph is—
(a) the full name, address, national insurance number, and where known tax office reference of each individual who has paid net contributions after the date specified in the notice in relation to the scheme, or to the arrangements, as the case may be, (in this regulation referred to as“the relevant contributions”);
(b) the amount of the relief obtained under section 639(1) by means of the relevant contributions;
(c) the amount of such relief actually due; and
(d) the difference between the relief referred to in sub-paragraph (b) and that referred to in sub-paragraph (c).
(4) If an individual who has paid net contributions fails to comply with the requirements of regulations 5 to 7, the scheme administrator to whom such contributions have been made shall within 30 days give to the Board the information prescribed in paragraph (5).
(5) The information prescribed in this paragraph is—
(a) the full name, address, national insurance number, and where known tax office reference of the individual;
(b) the amount of relief obtained by him under section 639(1) by means of such contributions;
(c) the amount of such relief actually due; and
(d) the difference between the relief referred to in sub-paragraph (b) and that referred to in sub-paragraph (c).

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Source: https://www.legislation.gov.uk/uksi/1988/1013/regulation/14 (the official version)
Page: https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.