# The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008, Regulation 3: Amendment of the Registered Pension Schemes (Provision of Information) Regulations 2006


In the Table in regulation 3(1) (provision of information by scheme administrator to the Commissioners)—
(a) in entry 5, for “is not now paid because the ill-health condition is no longer met” substitute “ceases to be paid for any reason other than the member’s death”;
(b) in entry 8A, for paragraphs (a) and (b) in column 1 substitute—
“(a) circumstance A in article 25B(2) of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 (“the 2006 Order”) is met,
(b) circumstance B in article 25B(3) of the 2006 Order is met; or
(c) circumstance C in article 25B(4) of the 2006 Order 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.”;
(c) in entry 15—
(i) for column 1 substitute—
“Sums and assets—
(a) meet Condition A or Condition B in paragraph 11 of Schedule 28 (member’s alternatively secured pension fund) in respect of at least one member of the scheme; or
(b) meet Condition A or Condition B of paragraph 25 of Schedule 28 (dependant’s alternatively secured pension fund) in respect of at least one dependant of a member of the scheme;
for the first time during the reporting year.”, and
(ii) in column 2 for the words beginning with the word “members” and ending with the word “fall” substitute “such members and dependants in respect of whom the sums and assets have met the condition concerned for the first time during the reporting year falling”;
(d) omit entry 16; and
(e) in entry 18—
(i) in column 1 after “under” insert “section 181A (alternatively secured pensions: minimum level of payment),”,
(ii) in column 1 for “185F” substitute “section 185F”, and
(iii) in column 2 for “The fact of the payment.” substitute “The fact that the scheme is to be treated as having made a scheme chargeable payment.”.

---
Source: https://www.legislation.gov.uk/uksi/2008/720/regulation/3 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-regulations-2008/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

