{
  "url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-regulations-2006/regulation-3",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-regulations-2006/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Provision of information by scheme administrator to the Commissioners",
  "text": "(1) The scheme administrator of a registered pension scheme shall provide to the Commissioners an event report in respect of all of the reportable events specified in column (1) of the Table below which have occurred in respect of the scheme during the reporting year, containing the information specified in column (2).\nTable\nReportable event\nInformation\n1. Unauthorised payments\nThe name of the person to whom the payment was made, and—\n(a)where the person is an individual, the national insurance number,\n(b)where the person is a company, the company registration number, or\n(c)in any other case, an alternative number obtained from the Commissioners,\ntogether with the nature, amount and date of the payment.;\nThe name, date of birth (if applicable), address and national insurance or company registration number of the person to whom the payment was made, together with the nature, amount and date of the payment.\n2. ...\n3. Early provision of benefits\nThe scheme provides benefits to a member of the scheme who is under the normal minimum pension age and before the benefits were provided the member was, either in the year in which they were provided or any of the preceding six years—\n(a)in relation to the sponsoring employer, or an associated company of that employer, a director or a person connected with a director;\n(b)whether alone or with others, the sponsoring employer; or\n(c)a person connected with the sponsoring employer.\nThe name ... and national insurance number of the member, the nature, date and amount of the benefits provided, and reasons for those benefits having been provided under normal minimum pension age.\n4. Serious ill-health lump sum\nA scheme pays a member of the scheme a serious ill-health lump sum and before the payment was made the member was, either in the year in which they were provided or any of the preceding six years—\n(a)in relation to the sponsoring employer, or an associated company of that employer, a director or a person connected with a director; or\n(b)whether alone or with others, the sponsoring employer; or\n(c)a person connected with the sponsoring employer.\nThe name ... and national insurance number of the member, and the date and amount of the payment.\n5. Suspension of ill-health pension\nAn ill-health pension which has been paid, pursuant to pension rule 1 in section 165(1), ceases to be paid for any reason other than the member’s death.\nThe name ... and national insurance number of the member to whom the pension had been paid, the date on which the period of non-payment began and the annual rate of the pension, to which the member was entitled, immediately before that period began.\n6. ...\n7. ...\n8. ...\n8A. ...\n9. Transfers to qualifying recognised overseas pension schemes\nThe scheme makes a recognised transfer to a qualifying recognised overseas pension (“QROPS”) scheme which is not a registered pension scheme.\nThe name and national insurance number of the member, together with—\n(a) the member’s principal residential address and, where that address is not in the United Kingdom, the member’s last principal residential address in the United Kingdom;\n(aa) if the member is no longer resident in the United Kingdom, the date that the residence ceased;\n(b) the member’s date of birth;\n(c)the member’s telephone number, if any, which the member has provided to the scheme administrator for use by the Commissioners in relation to the scheme;\n(d)the acknowledgement mentioned in regulation 11BA(2)(b);\n(e)the date of the recognised transfer;\n(f)in the case of a transfer of sums, the amount of the sums;\n(g)in the case of a transfer of assets, a description and valuation of each type of asset transferred including the value of any unquoted shares, quoted shares and real property;\n(ga) whether or not overseas transfer charge arises on the transfer;\n(gb)if the transfer is excluded from the charge, the reason why it is excluded;\n(gc)if the charge arises on the transfer—\n(i)the transferred value, and\n(ii)the amount in respect of the charge deducted from the transfer;\n(h)the name and address of the QROPS to which the sums or assets have been transferred;\n(ha) the reference number, if any, given by the Commissioners for the QROPS;\n(i)the country or territory under the law of which the QROPS is established and regulated; ...\n(j)the name, address, business telephone number and, where available, the electronic mail address of the manager of the QROPS ; and\n(k) the amount of the member’s overseas transfer allowance that is available on the making of the transfer.\n10. Investment-regulated pension scheme\nThe scheme becomes, or ceases to be, an investment-regulated pension scheme.\n(a)The date on which the scheme becomes, or ceases to be, an investment-regulated pension scheme; and\n(b)whether all the investments held by the scheme comprise contracts or policies of insurance.\n11. Changes in scheme rules\nThe scheme changes its rules to—\n(a)entitle any person to require the making of unauthorised payments; or\n(b)permit investment other than in contracts or policies of insurance.\nThe fact of the change and the date on which the change takes effect.\n12. Changes to rules of pre-commencement scheme treated as more than one scheme\nThe scheme, being one which immediately before 6th April 2006 was treated in accordance with section 611 of ICTA as two or more separate schemes, changes its rules in any way.\nThe fact of the change and the date on which the change takes effect.\n13. Change in legal structure of scheme\nThe legal structure of the scheme changes from one of the following categories to another.\nThe categories are—\n(a)a single trust under which all of the assets are held for the benefit of all members of the scheme and which does not fall within category (d);\n(b)...\n(c)...\n(d) a single trust under which all of the assets are held for the benefit of all members of the scheme and which provides benefits only—\n(i)in the event of the death of a member, and\n(ii)in respect of a sum assured under a policy of insurance which becomes payable on the death of that member;\n(e)a body corporate; and\n(f)other.\nThe date on which the change took effect, together with—\n(a)the new category listed in column 1 which applies to the scheme; and\n(b)in the case of a change falling within category (f), a brief description of the nature of the new category of legal structure of the scheme.\n14. Change in number of members\nThe number of scheme members falls in a different band at the end of a tax year from that in which it fell at the end of the previous tax year.\nThe bands are—\n(a) 0 members;\n(b)1 member;\n(c)2 to 11 members;\n(d)12 to 50 members;\n(e)51 to 10,000 members; and\n(f)more than 10,000 members.\nThe new band applicable to the number of scheme members.\n15. ...\n16. ...\n17. ...\n18. Scheme chargeable payment\nThe scheme is treated as having made a scheme chargeable payment under ... section 185A (income from taxable property) or section 185F (gains from taxable property).\nThe fact that the scheme is to be treated as having made a scheme chargeable payment.\n19. Country or territory of establishment\nThe scheme changes the country or territory in which it is established.\nThe date of the change and the country or territory in which the scheme becomes established\n20. Occupational pension scheme\nThe scheme becomes, or ceases to be, an occupational pension scheme.\nThe fact of the change and the date on which the change takes effect.\n20A. Master Trust scheme\nThe scheme becomes, or ceases to be, a Master Trust scheme within the meaning of section 1 of the Pension Schemes Act 2017\nThe fact of the change and the date on which the change took effect.\n21. ...\n22. Annual Allowance\nThe scheme administrator is required to provide a member with a pension savings statement under regulation 14A(1) containing the information specified in regulation 14A(2).\nThe tax year for which the annual allowance was exceeded and the name and national insurance number of the member together with the information specified in regulation 14A(2)(a).\n23. Dual annual allowances\nThe scheme administrator is required to provide a member with a pension savings statement under regulation 14A(1) containing the information specified in regulation 14A(10).\nThe tax year for which the statement is provided and the name and national insurance number of the member together with the information specified in regulation 14A(10)(a) and (b).\n24. Reportable payments of lump sums or lump sum death benefits\nThe scheme makes—\n(a) a reportable payment of a lump sum to a member (see paragraphs (10) to (14) of this regulation), or\n(b) a reportable payment of a lump sum death benefit in respect of a member (see paragraphs (15) and (16) of this regulation).\nThe information is—\n(a) the member’s name and national insurance number,\n(b) the nature and amount of the lump sum or lump sum death benefit,\n(c) the date of the payment,\n(d) in a case in which the payment is the payment of a lump sum, confirmation that any amount of tax due on the excess as a result of the charge to tax on pension income under Part 9 of ITEPA 2003 has been paid, and\n(e) each relevant reference number (if any).\n(2) Where an individual provides the scheme administrator of a scheme with written confirmation that the individual does not qualify for a national insurance number, the scheme administrator must—\n(a) provide the Commissioners with the individual’s date of birth and address in order to obtain an alternative number from them, and\n(b) provide this alternative number in place of the national insurance number (where the national insurance number is required by paragraph (1)).\n(2A) Paragraph (2B) applies to any amendment—\n(a) delivered on or after 6th April 2011 to an event report delivered before 6th April 2011, and\n(b) which relates to an individual whose details were included in respect of a reportable event in the event report which is being amended.\n(2B) Where paragraph (1) requires the scheme administrator of the scheme to provide the Commissioners with an individual’s national insurance number and where the national insurance number is not known to the scheme administrator —\n(a) paragraph (2) does not apply, and\n(b) the scheme administrator may provide the date of birth in place of the national insurance number.\n(3) For the purposes of reportable event 3 “benefits” does not include a payment—\n(a) which is reportable as reportable event 1 or reportable event 4; or\n(b) which falls within paragraph 10 of Schedule 29.\n(4) No event report is required by virtue of reportable event 10 in respect of arrangements—\n(a) where all the assets held by the scheme comprise contracts or policies of insurance, units in unit trust schemes or shares in open-ended investment companies and in managing those investments, the scheme administrator does not consult with any member of the scheme except to the extent necessary by virtue of the investment offering choices that are available to any person; and\n(b) under which all contributions paid are, after deduction of expenses, invested in deposits with deposit takers and the payment of interest on those deposits comprises the only income of the scheme from its investments.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) The event report shall—\n(a) be in a form specified by the Commissioners, and\n(b) be delivered (subject to the qualification in paragraph (7) , (9) and regulation 4(3)) at any time which falls—\n(i) after the end of the end of the tax year to which the report relates, but\n(ii) no later than the 31st January following the tax year to which the report relates.\n(7) An event report in respect of reportable event 9 must be delivered within 60 days beginning with the day of the transfer to which it relates but, if the scheme administrator applies before the end of those 60 days for a repayment of overseas transfer charge on the transfer, the report must be delivered before the administrator applies for the repayment..\n(8) An event report in respect of reportable event 20A must be delivered within 30 days of the event.\n(9) An event report in respect of reportable event 22, in a case where regulation 14A(6A) or (6B) applies, must be delivered—\n(a) within 3 months of the date of issue of the pension savings statement, or\n(b) if later, on or before 31st January following the tax year to which the report relates.\n(10) For the purposes of event 24, a lump sum paid to a member is “reportable” if any of the following four conditions is met.\n(11) The first condition is that—\n(a) the member becoming entitled to the lump sum constitutes a relevant benefit crystallisation event within the meaning of section 637Q of ITEPA 2003, and\n(b) the amount of the payment exceeds the amount of the member’s lump sum allowance that is available on the member becoming so entitled.\n(12) The second condition is that—\n(a) the member becoming entitled to the lump sum constitutes a relevant benefit crystallisation event within the meaning of section 637S of ITEPA 2003, and\n(b) the amount of the payment exceeds the amount of the member’s lump sum and death benefit allowance that is available on the member becoming so entitled.\n(13) The third condition is that—\n(a) the member becoming entitled to the lump sum constitutes a relevant benefit crystallisation event within the meaning of section 637Q of ITEPA 2003,\n(b) the member’s lump sum allowance is, by virtue of any enactment, higher than the standard lump sum allowance, and\n(c) the amount of the payment exceeds the amount of the member’s lump sum allowance that would have been available on the member becoming so entitled had that allowance been the standard lump sum allowance.\n(14) The fourth condition is that—\n(a) the member becoming entitled to the lump sum constitutes a relevant benefit crystallisation event within the meaning of section 637S of ITEPA 2003,\n(b) the member’s lump sum and death benefit allowance is, by virtue of any enactment, higher than the standard lump sum and death benefit allowance, and\n(c) the amount of the payment exceeds the amount of the member’s lump sum and death benefit allowance that would have been available on the member becoming so entitled had that allowance been the standard lump sum and death benefit allowance.\n(15) For the purposes of event 24, a lump sum death benefit paid in respect of a member is “reportable” if the following condition is met.\n(16) The condition is that—\n(a) the payment constitutes a relevant benefit crystallisation event within the meaning of section 637S of ITEPA 2003, and\n(b) the amount of the payment, either alone or when aggregated with other payments of lump sum death benefits from the same scheme that constitute relevant benefit crystallisation events within the meaning of section 637S of ITEPA 2003, exceeds the amount of the standard lump sum and death benefit allowance.\n(17) In this regulation—\n“the standard lump sum allowance” means the amount specified in section 637P of ITEPA, disregarding the effect of any enactment under which the amount specified in that section is treated as a different amount in relation to any individual;\n“the standard lump sum and death benefit allowance” means the amount specified in section 637R of ITEPA, disregarding the effect of any enactment under which the amount specified in that section is treated as a different amount in relation to any individual.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 3 Table entry 1 substituted (6.4.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2011 (S.I. 2011/301), regs. 1, 3(a)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 3(1) Table entry 1 substituted (11.8.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1(1), 4(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 3(1) Table entry 2 omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 106(2)(a), 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. 3 Table entries 3-8A omitted (6.4.2011) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2011 (S.I. 2011/301), regs. 1, 3(a)(iii)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 3 Table entry 5 substituted (6.4.2008) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (S.I. 2008/720), regs. 1, 3(a)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 3(1) Table entry 6 omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 106(2)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 3(1) Table entry 7 omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 106(2)(c), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Reg. 3(1) Table entry 8 omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 106(2)(d), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Reg. 3(1) Table entry 9 omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 106(2)(e), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in reg. 3(1) Table entry 9 inserted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/884), regs. 1(1), 12(a)(i)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in reg. 3 Table entry 9 substituted (6.4.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2011 (S.I. 2011/301), regs. 1, 3(a)(iv)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in reg. 3(1) Table entry 9 substituted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/884), regs. 1(1), 12(a)(ii)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in reg. 3(1) Table entry 9 inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2013 (S.I. 2013/1742), regs. 1(1), 4(3)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in reg. 3(1) Table entry 9 inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 24(2)(a) (with Sch. 4 para. 24(8))"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in reg. 3(1) Table entry 9 inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 24(2)(b) (with Sch. 4 para. 24(8))"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Word in reg. 3(1) Table entry 9 omitted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by virtue of The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 24(2)(a)(i)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Word in reg. 3(1) Table entry 9 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(2)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Words in reg. 3(1) Table entry 9 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(2)(a)(iii)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Reg. 3(1) Table entry 10 substituted (11.8.2006) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (S.I. 2006/1961), regs. 1, 3(2)(b)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words in reg. 3(1) Table entry 11 inserted (11.8.2006) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (S.I. 2006/1961), regs. 1, 3(2)(c)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Words in reg. 3(1) Table entry 13 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 (S.I. 2015/606), regs. 1(1), 3(2)(a)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Words in reg. 3(1) Table entry 13 omitted (11.8.2006) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (S.I. 2006/1961), regs. 1, 3(2)(d)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Words in reg. 3(1) Table entry 13 substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 (S.I. 2015/606), regs. 1(1), 3(2)(b)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Words in reg. 3(1) Table entry 14 substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 (S.I. 2015/606), regs. 1(1), 3(3)"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Reg. 3(1) Table entries 15, 17 omitted (11.8.2011) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1(1), 4(7)"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Reg. 3 Table entry 16 omitted (6.4.2008) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (S.I. 2008/720), regs. 1, 3(d)"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Reg. 3(1) Table entries 18-20 inserted (11.8.2006) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (S.I. 2006/1961), regs. 1, 3(2)(e)"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Words in reg. 3(1) Table entry 18 omitted (11.8.2011) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1(1), 4(8)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Words in reg. 3 Table entry 18 substituted (6.4.2008) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (S.I. 2008/720), regs. 1, 3(e)(ii)"
    },
    {
      "type": "F",
      "label": "F30",
      "text": "Words in reg. 3 Table entry 18 substituted (6.4.2008) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (S.I. 2008/720), regs. 1, 3(e)(iii)"
    },
    {
      "type": "F",
      "label": "F31",
      "text": "Reg. 3(1) Table entry 20A inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2018 (S.I. 2018/5), regs. 1(1), 3(a)"
    },
    {
      "type": "F",
      "label": "F32",
      "text": "Reg. 3(1) Table entry 21 omitted (17.12.2014) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 35(2)"
    },
    {
      "type": "F",
      "label": "F33",
      "text": "Reg. 3(1) Table entry 22 inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2013 (S.I. 2013/1742), regs. 1(1), 4(4)"
    },
    {
      "type": "F",
      "label": "F34",
      "text": "Words in reg. 3(1) Table entry 22 inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 paras. 90(2), 91(a) (with Sch. 1 para. 91(b))"
    },
    {
      "type": "F",
      "label": "F35",
      "text": "Reg. 3(1) Table entry 23 inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 paras. 90(3), 91(a) (with Sch. 1 para. 91(b))"
    },
    {
      "type": "F",
      "label": "F36",
      "text": "Reg. 3 Table entry 24 substituted (for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 (S.I. 2024/356), regs. 1(3), 9(3)"
    },
    {
      "type": "F",
      "label": "F37",
      "text": "Reg. 3(2)-(2B) substituted for reg. 3(2) (6.4.2011) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2011 (S.I. 2011/301), regs. 1, 3(b)"
    },
    {
      "type": "F",
      "label": "F38",
      "text": "Reg. 3(5) omitted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by virtue of The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 24(2)(b)"
    },
    {
      "type": "F",
      "label": "F39",
      "text": "Words in reg. 3(6)(b) inserted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/884), regs. 1(1), 12(b)"
    },
    {
      "type": "F",
      "label": "F40",
      "text": "Word in reg. 3(6)(b) inserted (6.4.2022) by The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/392), regs. 1, 3(a)"
    },
    {
      "type": "F",
      "label": "F41",
      "text": "Reg. 3(7) inserted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/884), regs. 1(1), 12(c)"
    },
    {
      "type": "F",
      "label": "F42",
      "text": "Words in reg. 3(7) inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 24(3) (with Sch. 4 para. 24(8))"
    },
    {
      "type": "F",
      "label": "F43",
      "text": "Reg. 3(8) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2018 (S.I. 2018/5), regs. 1(1), 3(b)"
    },
    {
      "type": "F",
      "label": "F44",
      "text": "Reg. 3(9) inserted (6.4.2022) by The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/392), regs. 1, 3(b)"
    },
    {
      "type": "F",
      "label": "F45",
      "text": "Reg. 3(10)-(17) inserted (for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 (S.I. 2024/356), regs. 1(3), 9(4)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 3 modified (6.4.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113), regs. 1(2), 5 (with reg. 1(3))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Reg. 3(7) excluded (14.10.2013) by The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2013 (S.I. 2013/2259), regs. 1, 6(1)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in force at 6.4.2006, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "See section 279(1) and paragraph 21 of Schedule 36.."
    }
  ],
  "outstanding_effects": [
    {
      "type": "word inserted",
      "affecting": "uksi/2026/818",
      "affecting_title": "The Registered Pension Schemes (Provision of Information) (Miscellaneous Amendments) Regulations 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/567/regulation/3",
    "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."
}