Regulation 10A Death: provision of information by scheme administrator to trusteeF1

(1)

Where—

(a)

a registered pension scheme makes a payment of a sum on whose payment tax has been charged under section 206, and

(b)

the payment is made to a trustee who is not a bare trustee,

the scheme administrator shall provide to the trustee the information specified in paragraph (2).

(2)

The information required is—

(a)

the amount of the lump sum death benefit on which tax has been charged under section 206,

(b)

the amount of that tax charge,

(c)

the name and pension scheme tax reference number of the registered pension scheme making the payment, and

(d)

the name, date of birth and date of death of the member of the registered pension scheme in respect of whom the lump sum death benefit is paid.

(3)

The scheme administrator shall provide the information specified in paragraph (2) to the trustee before—

(a)

the end of 30 days beginning with the date of the payment to the trustee, or

(b)

if later, the end of 8th March 2017.

(4)

In paragraph (1) “bare trustee” has the meaning given by section 206(10).

Annotations

F1: Regs. 10A, 10B inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2017 (S.I. 2017/11), regs. 1(1), 3