# The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2010, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Registered Pension Schemes (Provision of Information) Regulations 2006 (S.I. 2006/567).
Regulation 1 provides for citation and commencement.
Regulation 2 introduces the amendments.
Regulation 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.
Regulation 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.
A full Impact Assessment has not been prepared for this instrument as a negligible impact on the private or voluntary sectors is foreseen.

---
Source: https://www.legislation.gov.uk/uksi/2010/581/note (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-regulations-2010/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.