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Regulation 3 Amendment of the Registered Pension Schemes (Provision of Information) Regulations 2006

Original text. Later amendments are not shown.

In regulation 3 (provision of information by scheme administrator to the Commissioners)—

(a)

in the second column of the table (information) in paragraph (1)—

(i)

for the entry in item 1 substitute—

  • “The name of the person to whom the payment was made, and—

    1. (a)

      where the person is an individual, the national insurance number,

    2. (b)

      where the person is a company, the company registration number, or

    3. (c)

      in any other case, an alternative number obtained from HMRC,

    together with the nature, amount and date of the payment.;”;

(ii)

in items 2 and 17 omit the words “, date of birth, last known address” and for “address”, in the second place it occurs, substitute “national insurance number”;

(iii)

in items 3 to 8A omit the words “, address, date of birth”; and

(iv)

for the entry in item 9 substitute—

  • “The name and national insurance number of the member, together with—

    1. (a)

      the country in which the member’s address is located;

    2. (b)

      the amount of the sums or assets transferred and the date of the transfer;

    3. (c)

      the name of the qualifying recognised overseas pension scheme; and

    4. (d)

      the country or territory under the law of which it is established and regulated.”.

(b)

for paragraph (2) substitute—

“(2)

Where an individual provides the scheme administrator of a scheme with written confirmation that the individual does not qualify for a national insurance number, the scheme administrator must—

(a)

provide the Commissioners with the individual’s date of birth and address in order to obtain an alternative number from them, and

(b)

provide this alternative number in place of the national insurance number (where the national insurance number is required by paragraph (1)).

(2A)

Paragraph (2B) applies to any amendment—

(a)

delivered on or after 6th April 2011 to an event report delivered before 6th April 2011, and

(b)

which relates to an individual whose details were included in respect of a reportable event in the event report which is being amended.

(2B)

Where paragraph (1) requires the scheme administrator of the scheme to provide the Commissioners with an individual’s national insurance number and where the national insurance number is not known to the scheme administrator —

(a)

paragraph (2) does not apply, and

(b)

the scheme administrator may provide the date of birth in place of the national insurance number.”.