{
  "url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-regulations-2006/regulation-14B",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-regulations-2006/regulation-14B.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/14B",
  "kind": "regulation",
  "number": "14B",
  "heading": "Annual allowance: provision of information by scheme administrator to member on request",
  "text": "(1) Where a member or former member (“the member”) of a registered pension scheme makes a written request to the scheme administrator of that scheme for any such information in respect of a pension input period ending in a tax year (“the relevant pension input period”) as is referred to in regulation 14A(2), (7) or (10), the scheme administrator must provide the member with the information requested—\n(a) within 3 months following receipt of the request, or\n(b) if later, on or before 6th October following the tax year (“the relevant tax year”) in which the relevant pension input period ended.\nThis paragraph is subject to paragraphs (2) and (3).\n(2) Where the relevant tax year is 2011-12, the scheme administrator must provide the member with the information requested under paragraph (1) for that tax year no later than 6th October 2013.\n(3) Where the scheme administrator has not been provided with the information concerning the member by the member’s employer in respect of the relevant pension input period pursuant to regulation 15A (“the regulation 15A information”), the scheme administrator must provide the information requested under paragraph (1)—\n(a) within 3 months following receipt of the regulation 15A information, or\n(b) if later, on or before—\n(i) 6th October following the relevant tax year, or\n(ii) where the relevant tax year is 2011-12, the 6th October 2013.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 14A, 14B inserted (11.8.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1(1), 8"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 14B(1) substituted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 paras. 89, 91(a) (with Sch. 1 para. 91(b))"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 14B modified (6.4.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113), regs. 1(2), 7 (with reg. 1(3)) (as amended (14.9.2023) by S.I. 2023/912, regs. 1(2), 22 (with reg. 1(3)))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/567/regulation/14B",
    "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."
}