{
  "url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-no-2-regulations-2015/regulation-4",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-no-2-regulations-2015/regulation-4.json",
  "legislation": "uksi/2015/1455",
  "legislation_title": "The Registered Pension Schemes (Provision of Information) (Amendment No. 2) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-no-2-regulations-2015",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Registered Pension Schemes (Provision of Information) Regulations 2006",
  "text": "Regulation 8 (death: provision of information by scheme administrator to personal representatives) is amended as follows—\n(a) in paragraph (1) after “(2A)” insert “, (2B)”,\n(b) after paragraph (2A) insert—\n“(2B) The information is the percentage of the standard lifetime allowance expended, the aggregate of the amount of such of the sums and the market value of such of the assets applied to the purchase of the annuity as are relevant unused uncrystallised funds, and the date on which the person became entitled to the annuity where benefit crystallisation event 5D (entitlement to a dependants’ annuity or nominees’ annuity) occurs in relation to the member.\nThe information shall be provided no later than the last day of the period of 3 months beginning with the day on which the person became entitled to the annuity.”, and\n(c) in paragraph (3) after “paragraph (2A)” insert “and any aggregate amount in respect of an entitlement referred to in paragraph (2B)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 8 was amended by S.I. 2008/720 and 2015/606."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Relevant unused uncrystallised funds is defined in paragraph 14C of Schedule 32 to the Finance Act 2004. Paragraph 14C was inserted by paragraph 24(3) of Schedule 2 to the Taxation of Pensions Act 2014 and amended by paragraph 7(d) of Schedule 4 to the Finance Act 2015 (c. 11)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Benefit crystallisation event 5D was inserted into the table in section 216(1) of the Finance Act 2004 by paragraph 4(3) of Schedule 4 to the Finance Act 2015."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1455/regulation/4",
    "retrieved_at": "2026-10-28T23:34:24.156065+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."
}