{
  "url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-regulations-2006/regulation-15",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-regulations-2006/regulation-15.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/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Information between scheme administrators",
  "text": "(1) This regulation applies if, and to the extent that, a member’s crystallised rights under one registered pension scheme (“Scheme A”), are transferred to another such scheme (“Scheme B”).\n(2) The scheme administrator of Scheme A shall provide to the administrator of Scheme B, within 3 months of the transfer, a statement of the total amount of the member’s lump sum allowance, and the total amount of the member’s lump sum and death benefit allowance, expended in each of the reportable periods by—\n(a) relevant benefit crystallisation events in respect of Scheme A in connection with the sums and assets represented by the transfer; and\n(b) where Scheme A has received (whether directly or indirectly) a transfer in respect of the member, any relevant benefit crystallisation event prior to the occurrence of the transfer in connection with—\n(i) the sums or assets represented by the transfer; and\n(ii) sums and assets replaced by the sums and assets mentioned in paragraph (i).\n(3) In paragraph (2) “the reportable periods” means—\n(a) the period ending with 5th April 2024, and\n(b) the period beginning with 6th April 2024 and ending with the date of the statement.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 15(2) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 119(2)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 15(2) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 24(7)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 15(2)(a) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 119(2)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 15(2)(b) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 119(2)(c), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 15(3) inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 24(7)(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 15 in force at 6.4.2006, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/567/regulation/15",
    "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."
}