{
  "url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-no2-regulations-2011/regulation-9",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-no2-regulations-2011/regulation-9.json",
  "legislation": "uksi/2011/1797",
  "legislation_title": "The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-no2-regulations-2011",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Amendment of the Registered Pension Schemes (Provision of Information) Regulations 2006",
  "text": "After regulation 15 (information between scheme administrators) insert—\n“Annual allowance: information to be provided to scheme administrators by certain persons\n15A. (1) Where—\n(a) an employer is a sponsoring employer of a registered pension scheme, and\n(b) an employee of that employer or a director is an active member of that scheme in relation to an arrangement under the scheme (“the arrangement”) for all or part of a pension input period ending in a tax year,\nthe employer must provide to the scheme administrator such information as will enable the scheme administrator to calculate the pension input amount 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 no later than the 6th July following the tax year in which the pension input period ends. This paragraph is subject to paragraph (3).\n(3) Where the pension input period ends in the tax year 2011-12, the employer must provide the information relating to the pension input period no later than 6th July 2013.\n(4) The employer must provide to the scheme administrator such information as will enable the scheme administrator to calculate the pension input amount for any of the pension input periods ending in the tax years 2008-09, 2009-10 and 2010-11, within 3 months following receipt of a written request from the scheme administrator or (if later) on or before 6th July 2013.\n(5) Where—\n(a) regulation 14A(7) applies to a scheme administrator (obligation to provide information to a member where there is a straddling pension input period), and\n(b) a written request is made by the scheme administrator to the employer,\nthe employer must provide the scheme administrator with such information as will enable the scheme administrator to comply with the obligation contained in regulation 14A(7), such information to be supplied within three months of receipt of the written request or, (if later) on or before 6th July 2013.\n(6) The obligations contained in this regulation shall apply to a responsible person (see paragraph (7)) 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(7) For the purposes of 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 amount 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": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 9 in force at 11.8.2011, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1797/regulation/9",
    "retrieved_at": "2026-10-29T02:00:53.026984+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."
}