Regulation 14C Individual protection 2016: provision of information by scheme administrator to member on requestF1
Where—
an individual is a member of a registered pension scheme on 5 April 2016,
the individual makes a written request to the scheme administrator for the information mentioned in paragraph (2), and
the scheme administrator must provide the individual with the information within 3 months following receipt of the request.
The information is such information relating to the member's rights under the scheme as is necessary for calculating, in accordance with Part 2 of Schedule 4 to the Finance Act 2016 (individual protection 2016), the member's relevant amount for the purposes of paragraph 9(2) of that Schedule.
Annotations
Textual amendments
- F1
Reg. 14C inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 26
Modifications
- C1
Reg. 14C(1)(c) excluded (6.4.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113), regs. 1(2), 39 (with reg. 1(3))
- C2
Reg. 14C(1)(c) modified (24.4.2025 for the tax year 2024-25 and subsequent tax years) by S.I. 2023/113, reg. 39 (as substituted by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(6), 20(8))