# The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015, Regulation 6: Amendment of the Registered Pension Schemes (Provision of Information) Regulations 2006


Regulation 10 (death: provision of information by personal representatives to the Commissioners) is amended as follows—
(a) in paragraph (1)(b) after “lump sum death benefit” insert “or any benefit crystallisation event 5C,”,
(b) after paragraph (1) insert—
“(1A) Where—
(a) benefit crystallisation event 5C (designation of relevant unused uncrystallised funds) occurs in respect of a deceased member of a registered pension scheme, and
(b) that designation, of itself, or together with any other benefit crystallisation event 5C or any benefit crystallisation event 7 results in a lifetime allowance charge,
the personal representatives of the member shall provide to the Commissioners the information specified in paragraph (2A).”,
(c) after paragraph (2) insert—
“(2A) The information required is—
(a) the name of the pension scheme which held the relevant unused uncrystallised funds and the name and address of the scheme administrator of that scheme;
(b) the name of the deceased member in respect of whose relevant unused uncrystallised funds the designation was made;
(c) the amount designated;
(d) the date of designation; and
(e) the chargeable amount in respect of which a lifetime allowance charge is payable by virtue of the designation.”,
(d) in paragraph (3)(b), after “(1)” insert “or (1A)”, and
(e) in paragraph (5) after “(1)” insert “or (1A)”.

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Source: https://www.legislation.gov.uk/uksi/2015/606/regulation/6 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-regulations-2015/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

