# The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2010, Regulation 4: Amendment of the Registered Pension Schemes (Provision of Information) Regulations 2006


After regulation 5 (provision of information by employer company to the Commissioners) insert—
“Unauthorised borrowing: Provision of information by scheme administrator to the Commissioners
5A. (1) Where a registered pension scheme is treated as having made a scheme chargeable payment (“the payment”) by virtue of sections 183 (effect of unauthorised borrowing: money purchase arrangements) or 185 (effect of unauthorised borrowing: other arrangements), the scheme administrator shall provide the information specified in paragraph (2).
(2) The information required is—
(a) the name and pension scheme tax reference number of the scheme that is treated as making the payment;
(b) the name and address of the scheme administrator;
(c) the tax year in which the payment is treated as having been made; and
(d) the aggregate amount of payments treated as having been made by the scheme during that tax year.
(3) This information shall be provided to the Commissioners in an annual written report delivered at any time which falls—
(a) after the end of the tax year in which the payment is treated as having been made, but
(b) no later than the 31st January following that tax year.”.

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Source: https://www.legislation.gov.uk/uksi/2010/581/regulation/4 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-regulations-2010/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.