Regulation 8 Amendment of the Registered Pension Schemes (Provision of Information) Regulations 2006

Regulation 14ZC (information between scheme administrators on recognised transfers)^f1 is amended as follows—

(a)

in the heading for “between” substitute “provided by”,

(b)

in paragraph (1)(a) after “another registered pension scheme” insert “or a qualifying recognised overseas pension scheme^f2”, and

(c)

in paragraph (2) after “must provide the scheme administrator” insert “or the scheme manager^f3 (as the case may be)”.

Annotations

f1: Regulations 14ZA to 14ZE were inserted by paragraph 87 of Schedule 1 to the Taxation of Pensions Act 2014.
f2: Qualifying recognised overseas pension scheme is defined in section 169(2) of the Finance Act 2004.
f3: Scheme manager is defined in section 169(3) of the Finance Act 2004.