{
  "url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-regulations-2006/regulation-11BB",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-regulations-2006/regulation-11BB.json",
  "legislation": "uksi/2006/567",
  "legislation_title": "The Registered Pension Schemes (Provision of Information) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-regulations-2006",
  "path": "regulation/11BB",
  "kind": "regulation",
  "number": "11BB",
  "heading": "Information provided by members to scheme administrators: overseas transfers",
  "text": "(1) Paragraph (2) applies where—\n(a) a recognised transfer is made by a registered pension scheme to a qualifying recognised overseas pension scheme, and\n(b) either—\n(i) an overseas transfer charge arises in the case of the transfer, or\n(ii) the transfer is excluded from the overseas transfer charge under section 244AC by section 244B ... ....\n(2) Each time during the relevant period for the transfer that the member—\n(a) becomes resident in a country or territory, or\n(b) ceases to be resident in a country or territory,\nthe member must, within 60 days after the date that happens, inform the scheme administrator of the registered pension scheme that it has happened.\n(3) In a case where the 60 days mentioned in paragraph (2) ends with a day earlier than 30 June 2017, paragraph (2) is to be treated as requiring the information to be given no later than 30 June 2017.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 11BB inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 24(5) (with Sch. 4 para. 24(8))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 11BB(1)(b)(i) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 114(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 11BB(1)(b)(ii) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 114(b)(i), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 11BB(1)(b)(ii) omitted (with effect in accordance with s. 32(6) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 32(5)(a)(6) (with s. 32(7)(8))"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 11BB(1)(b)(ii) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 114(b)(ii), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/567/regulation/11BB",
    "retrieved_at": "2026-10-31T10:31:04.598024+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."
}