# The Registered Pension Schemes (Provision of Information) (Amendment No. 2) Regulations 2015, Regulation 5: Amendment of the Registered Pension Schemes (Provision of Information) Regulations 2006


Regulation 10 (death: provision of information by personal representatives to the Commissioners) is amended as follows—
(a) in paragraph (1)(b) after “benefit crystallisation event 5C” insert “ or 5D”,
(b) in paragraph (1A)(b) for “benefit crystallisation event 7” substitute “benefit crystallisation event 5D or 7”,
(c) after paragraph (1A) insert—
“(1B) Where—
(a) benefit crystallisation event 5D (entitlement to a dependants’ annuity or nominees’ annuity) occurs in respect of a deceased member of a registered pension scheme, and
(b) that entitlement, of itself, or together with any other benefit crystallisation event 5D or any benefit crystallisation event 5C or 7 results in a lifetime allowance charge,
the personal representatives of the member shall provide to the Commissioners the information specified in paragraph (2B).”,
(d) after paragraph (2A) insert—
“(2B) The information required is—
(a) the name of the pension scheme which held the relevant unused uncrystallised funds and the name and address of the scheme administrator of that scheme;
(b) the name of the deceased member whose relevant unused uncrystallised funds were used to purchase the dependants’ annuity or the nominees’ annuity;
(c) 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;
(d) the date on which the dependant or the nominee (as the case may be) became entitled to the annuity; and
(e) the chargeable amount in respect of which a lifetime allowance charge is payable by virtue of the dependant or the nominee (as the case may be) becoming entitled to the annuity.”.
(e) in paragraph (3)(b) for “or (1A)” substitute “, (1A) or (1B)”, and
(f) in paragraph (5) for “or (1A)” substitute “, (1A) or (1B)”.

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Source: https://www.legislation.gov.uk/uksi/2015/1455/regulation/5 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-no-2-regulations-2015/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.