{
  "url": "https://openlegislation.uk/registered-pension-schemes-miscellaneous-amendments-regulations-2022/regulation-6",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-miscellaneous-amendments-regulations-2022/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of the Registered Pension Schemes (Provision of Information) Regulations 2006",
  "text": "After regulation 15A (Annual allowance: information to be provided to scheme administrators by certain persons) insert—\n“Annual allowance: additional information to be provided to scheme administrators by certain persons\n15B. (1) Where, for a pension input period falling within the relevant time—\n(a) an employer has provided information to the scheme administrator under regulation 15A, and\n(b) the employer becomes aware that the information provided under regulation 15A is insufficient to enable the scheme administrator to correctly calculate the pension input amounts in respect of the arrangement for the pension input period ending in that tax year,\nthe employer must provide to the scheme administrator such information as will enable the scheme administrator to recalculate the pension input amounts in respect of the arrangement for the pension input period ending in that tax year.\n(2) The information must be provided to the scheme administrator within 3 months of the employer becoming aware that the information provided under regulation 15A is insufficient or, (if later), on or before 6th July following the tax year in which the pension input period ends.\n(3) 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(4) In this regulation, “current tax year” means the tax year in which the condition in paragraph (1)(b) is met.\n(5) The obligations contained in this regulation shall apply to a responsible person (see paragraph (6)) and for the purposes of applying this regulation to the responsible person, references to “employer” shall be read as referring to the responsible person.\n(6) In this regulation “responsible person” means a person who is responsible for providing the scheme administrator of a registered pension scheme with such information as will enable the scheme administrator to calculate the pension input amounts in respect of a member where the member is an active member of that scheme in relation to an arrangement under the scheme for all or part of a pension input period ending in a tax year.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 15A was inserted by S.I. 2011/1797."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/392/regulation/6",
    "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."
}