Regulation 13 Provision of information about unauthorised paymentsI1
United Kingdom
(1)
Where a registered pension scheme has made to a member of the scheme an unauthorised payment under section 173(1) (provision of benefits), the scheme administrator shall provide to the member before 7th July following the tax year in which the payment is made the information specified in paragraph (2).
(2)
The information is—
(a)
the nature of the benefit provided;
(b)
the amount of the unauthorised payment which is treated as being made by the provision of the benefit; and
(c)
the date on which the benefit was provided.
Annotations
Commencement
- I1
Reg. 13 in force at 6.4.2006, see reg. 1