{
  "url": "https://openlegislation.uk/registered-pension-schemes-miscellaneous-amendments-regulations-2022/regulation-4",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-miscellaneous-amendments-regulations-2022/regulation-4.json",
  "legislation": "uksi/2022/392",
  "legislation_title": "The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-miscellaneous-amendments-regulations-2022",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Registered Pension Schemes (Provision of Information) Regulations 2006",
  "text": "In regulation 14A (Annual allowance: annual provision of information by scheme administrator to member)—\n(a) in paragraph (4) for “and (6)” substitute “, (6) and (6C)”, and\n(b) after paragraph (6) insert—\n“(6A) This paragraph applies where—\n(a) the scheme administrator has been provided with additional information concerning the member by the member’s employer in respect of the relevant pension input period pursuant to regulation 15B, and\n(b) the conditions in paragraph (1)(a) and (b) are met.\n(6B) This paragraph applies where —\n(a) a change is made to scheme rules,\n(b) as a result of the change to scheme rules the aggregate of the member’s pension input amounts has changed in a pension input period, and\n(c) the conditions in paragraph (1)(a) and (b) are met.\n(6C) Where paragraph (6A) or (6B) applies, the scheme administrator must provide the member with a pension savings statement for a pension input period falling within the relevant time—\n(a) within 3 months after the scheme administrator receives the additional information pursuant to regulation 15B or the change to scheme rules is made, or\n(b) if later, on or before the date specified in paragraph (4),\nirrespective of whether a pension savings statement has previously been provided for the relevant tax year.\n(6D) In this regulation “relevant time” means a time beginning with the start of the tax year 6 years before the current tax year and ending with the end of the current tax year.\n(6E) In this regulation, “current tax year” means the tax year in which the condition in paragraph (6A)(a) or (6B)(a) is met.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 14A was inserted by S.I. 2011/179, amended by paragraphs 86 to 91 of Schedule 1 to the Taxation of Pensions Act 2014, S.I. 2016/308, S.I. 2017/11, 2018/5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/392/regulation/4",
    "retrieved_at": "2026-10-28T22:01:37.821534+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."
}