# The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015, 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) (“the 2006 Regulations”).
Regulation 3 makes minor changes to two of the entries in the table in regulation 3 of the 2006 Regulations to support compliance work by Her Majesty’s Revenue and Customs to prevent pension liberation.
Regulations 4 to 8 amend regulations 7, 8, 10, 14 and 14ZC of the 2006 Regulations to reflect the pensions flexibilities introduced by the Taxation of Pensions Act 2014 (c. 30).
Regulation 9 changes the date from which the information specified in regulation 14ZE of the 2006 Regulations must be provided.
Regulation 10 inserts a new regulation 15ZA into the 2006 Regulations, again to reflect the pensions flexibilities introduced by the Taxation of Pensions Act 2014.
An updated Tax Information and Impact Note was published on 10th December 2014 alongside the Taxation of Pensions Act 2014 and is available on the government website at https://www.gov.uk/government/publications/pension-flexibility-2015. It remains an accurate summary of the impacts that apply to this instrument.

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Source: https://www.legislation.gov.uk/uksi/2015/606/note (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-regulations-2015/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.