# The Registered Pension Schemes (Provision of Information) Regulations 2006, Regulation 14: Information provided to members by scheme administrators about relevant benefit crystallisation events

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

(1) The scheme administrator shall provide a statement containing the information in paragraph (3) to each member of the scheme or, if the member has died, the member’s personal representatives—
(a) who has an actual (as opposed to prospective) entitlement to be paid a pension, at least once in each tax year, or
(b) in respect of whom a relevant benefit crystallisation event has occurred, within 3 months of that event.
This paragraph is subject to the following qualification.
(2) No obligation to provide a statement arises—
(a) under paragraph (1) if a statement is required to be provided under regulation 16, 17 or 17A containing the same information as is required by paragraph (3);
(b) under paragraph (1)(a) in relation to a relevant existing pension (within the meaning of paragraph 10(2) of Schedule 36) to which an individual has an actual (as opposed to prospective) entitlement to be paid a pension on 5th April 2006;
(ba) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) under paragraph (1)(b) if a statement is required to be provided under paragraph (1)(a) or under regulation 8(2) , ....
(3) The information is the amount of the member’s lump sum allowance, and the amount of the member’s lump sum and death benefit allowance, expended by—
(a) relevant benefit crystallisation events in respect of the scheme, to the extent that the sums or assets subject to any such event have not been transferred to another registered pension scheme, and
(b) where the first-mentioned scheme has received (whether directly or indirectly) a transfer in respect of the member, any relevant benefit crystallisation event, prior to the transfer, in connection with—
(i) the sums or assets represented by the transfer;
(ii) sums and assets replaced by the sums or assets mentioned in paragraph (i).

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Source: https://www.legislation.gov.uk/uksi/2006/567/regulation/14 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-provision-of-information-regulations-2006/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.