Regulation 7 Amendment of the Registered Pension Schemes (Provision of Information) Regulations 2006
In regulation 14ZA(4)(b)(ii) (information provided to member by scheme administrator where it appears member may be first flexibly accessing pension rights)f1 after “registered pension scheme” insert “or the scheme manager of a qualifying recognised overseas pension schemef2 or former qualifying recognised overseas pension scheme”.
Annotations
Footnotes
- f1
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Regulations 14ZA to 14ZE were inserted by paragraph 87 of Schedule 1 to the Taxation of Pensions Act 2014.
- f2
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Qualifying recognised overseas pension scheme is defined in section 169(2) of the Finance Act 2004.