# The Registered Pension Schemes (Provision of Information) Regulations 2006, Regulation 14ZCA: Further information provided by scheme administrators on recognised transfers to overseas schemes

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

(1) This regulation applies if there is a recognised transfer from a registered pension scheme to a qualifying recognised overseas pensions scheme.
(2) The scheme administrator of the registered pension scheme must provide the scheme manager of the qualifying recognised overseas pension scheme with a statement—
(a) stating whether or not an overseas transfer charge arose on the transfer, and
(b) in a case where an overseas transfer charge arose in the case of the transfer, stating—
(i) the transferred value of the transfer,
(ii) whether the charge arose under section 244AC or 244IA, and
(iii) the amount of the charge, and
(c) in a case where the transfer is excluded from the overseas transfer charge under section 244AC by or under any of sections 244B to 244H, the section under which it is so excluded.
(3) The requirement under paragraph (2) is to be complied with before the end of the 31 days beginning with the date of the transfer.
(4) Paragraph (5) applies if overseas transfer charge on the transfer is repaid to the scheme administrator of the registered pension scheme.
(5) The scheme administrator of the registered pension scheme must provide the scheme manager of the qualifying recognised overseas pension scheme with—
(a) a copy of the statement under paragraph (2),
(b) a statement that the original statement is inaccurate and that the overseas transfer charge on the transfer has been repaid to the scheme administrator, and
(c) the reason why the transfer is excluded from the charge.
(6) The requirement under paragraph (5) is to be complied with before the end of the 31 days beginning with the date of the repayment.

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