# The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006, Regulation 3: Amendment to the Registered Pension Schemes (Provision of Information) Regulations 2006


(1) Amend regulation 3 (provision of information by scheme administrator to the Commissioners) as follows.
(2) In the table in paragraph (1)
(a) after entry 8 insert—
“
8A. Stand-alone lump sum
The scheme makes a stand-alone lump sum payment to a member where—
(a) condition A in article 25(2) of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 is met and the payment is more than 7.5% of the standard lifetime allowance for the tax year in which the sum is paid; or
(b) condition B or C in that article is met.
(a) The name, address, date of birth and national insurance number of the member;
(b) the amount and date of payment of the lump sum; and
(c) the reference number, if any, given by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006.
”;
(b) for entry 10 substitute—
“
10. Investment-regulated pension scheme
The scheme becomes, or ceases to be, an investment-regulated pension scheme.
(a) The date on which the scheme becomes, or ceases to be, an investment-regulated pension scheme; and
(b) whether all the investments held by the scheme comprise contracts or policies of insurance.
”;
(c) in entry 11 in paragraph (b) in column 1 after “in” insert “contracts or”;
(d) in entry 13 omit paragraphs (b) and (c) in column 1;
(e) at the end insert—
“
18 Scheme chargeable payment
The scheme is treated as having made a scheme chargeable payment under section 185A (income from taxable property) or 185F (gains from taxable property).
The fact of the payment.
19. Country or territory of establishment
The scheme changes the country or territory in which it is established.
The date of the change and the country or territory in which the scheme becomes established
20. Occupational pension scheme
The scheme becomes, or ceases to be, an occupational pension scheme.
The fact of the change and the date on which the change takes effect.
”.
(3) For paragraph (4) substitute—
“(4) Subject to paragraph (4A), in the tax year 2006-07 an event report is required by virtue of reportable event 10 where—
(a) the scheme is an investment-regulated pension scheme, and
(b) the scheme was registered on or after 6th April 2006 and did not state on the application that a member of the scheme, whether alone or with others, is able to control the way in which scheme assets are used to provide pension benefits.
(4A) Paragraph (4) does not apply to a scheme treated as becoming a registered pension scheme on 6th April 2006 by virtue of paragraph 1(1) of Schedule 36 if the scheme is an investment-regulated pension scheme throughout the tax year.”.

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Source: https://www.legislation.gov.uk/uksi/2006/1961/regulation/3 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-regulations-2006/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.