{
  "url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-regulations-2010/note",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-regulations-2010/note.json",
  "legislation": "uksi/2010/581",
  "legislation_title": "The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-regulations-2010",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Registered Pension Schemes (Provision of Information) Regulations 2006 (S.I. 2006/567).\nRegulation 1 provides for citation and commencement.\nRegulation 2 introduces the amendments.\nRegulation 3 amends regulation 4 which deals with the provision of information in respect of pension schemes that have been wound-up. A new category of pension scheme, assigned annuity policies, is added to the list of schemes which are exempted from the requirement to provide information to HMRC on winding-up. The Pension Schemes (Transfers, Reorganisations and Winding-Up (Transitional Provisions) Order 2006 (S.I 2006/573) as amended by The Pension Schemes (Transfers, Reorganisations and Winding-Up (Transitional Provisions) (Amendment) Order 2010 (S.I. 2010/529) provides that an assigned annuity policy becomes a registered pension scheme at the time the policy is assigned provided certain conditions are met.\nRegulation 4 inserts a new regulation 5A providing that where a registered pension scheme is treated as having made a scheme chargeable payment under section 183 (money purchase arrangements) or section 185 (other arrangements) of the Finance Act 2004 the scheme administrator must provide certain information to HMRC in a written annual report.\nA full Impact Assessment has not been prepared for this instrument as a negligible impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/581/note",
    "retrieved_at": "2026-10-29T02:50:05.977288+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."
}