Regulation 4 I1

(1)

The table appended to regulation 3(1) (provision of information by scheme administrator to the Commissioners) is amended as follows.

(2)

In entry 6 (benefit crystallisation events and enhanced lifetime allowance, enhanced protection or fixed protection)^f1—

F1(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

in the first column omit “or” at the end of paragraph (b)(ii) and insert at the end of paragraph (b)(iii)—

“, or
(iv)
fixed protection 2014.”, and

(c)

in the second column omit “or” at the end of paragraph (a) and insert at the end of paragraph (b)—

“, or
(c)
the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013^f2 (where the member relies on fixed protection 2014).”.

(3)

In entry 9 (transfers to qualifying recognised overseas pension schemes)^f3, in the second column after paragraph (a) insert—

“(aa)
if the member is no longer resident in the United Kingdom, the date that the residence ceased;”.

(4)

After entry 21 (flexible drawdown arrangements)^f4 insert—

“
22 Annual Allowance
The scheme administrator is required to provide a member with a pension savings statement under regulation 14A(1).
The tax year for which the annual allowance was exceeded and the name and national insurance number of the member together with the information specified in regulation 14A(2)(a).
”.

Annotations

Textual amendments

F1: Reg. 4(2)(a) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), Sch. 4 para. 27

Commencement

I1: Reg. 4 in force at 12.8.2013, see reg. 1(1)

Footnotes

f1: Entry 6 has been amended by S.I. 2011/301, 2011/1797.
f2: S.I. 2013/1741.
f3: Entry 9 has been amended by S.I. 2011/301, 2012/884.
f4: Entry 21 was inserted by S.I. 2011/1797.