{
  "url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-regulations-2016/regulation-2",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-regulations-2016/regulation-2.json",
  "legislation": "uksi/2016/308",
  "legislation_title": "The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-amendment-regulations-2016",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Registered Pension Schemes (Provision of Information) Regulations 2006",
  "text": "After regulation 14A(1) of the Registered Pension Schemes (Provision of Information) Regulations 2006 insert—\n“(1A) For the tax year 2015-16—\n(a) for the purposes of this regulation the pre-alignment and post-alignment tax years are treated as a single tax year and references to “tax year”, “the relevant tax year” and “the relevant pension input period” shall be construed accordingly,\n(b) without prejudice to sub-paragraph (a), the condition in paragraph (1)(b)(i) is satisfied if the aggregate of the pension input amounts for the tax year 2015-16 exceeds £80,000, or the aggregate of the pension input amounts for the post-alignment tax year exceeds £40,000,\n(c) without prejudice to sub-paragraph (a), the information required to be provided pursuant to paragraphs (2)(a), (2)(c), (10)(a), (10)(b), (10)(c) and (10)(f) must be provided separately for the pre-alignment and post-alignment tax years,\n(d) paragraphs (2)(b) and (10)(d) do not apply,\n(e) the annual allowance for that tax year is excluded from the information required to be provided pursuant to paragraph (2)(d), and\n(f) the unadjusted alternative annual allowance for that tax year is excluded from the information required to be provided pursuant to paragraph (10)(e).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2006/567; regulation 14A was inserted by S.I. 2011/1797 and amended by paragraph 88 of Schedule 1 to the Taxation of Pensions Act 2014."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The pre-alignment and post-alignment tax years are defined in section 228C(2) of the Finance Act 2004. Section 228C was inserted by paragraph 6 of Schedule 4 to the Finance (No. 2) Act 2015 (c. 33)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/308/regulation/2",
    "retrieved_at": "2026-10-28T23:26:03.675845+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}