# The Registered Pension Schemes (Provision of Information) Regulations 2006, Regulation 13: Provision of information about unauthorised payments

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/uksi/2006/567/regulation/13 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-provision-of-information-regulations-2006/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.