{ "url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-regulations-2006/regulation-4", "json_url": "https://openlegislation.uk/registered-pension-schemes-provision-of-information-regulations-2006/regulation-4.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/4", "kind": "regulation", "number": "4", "heading": "Provision of information in respect of a pension scheme which has been wound-up", "text": "(1) The person who, immediately before the winding-up of a registered pension scheme, was the scheme administrator shall give notice to the Commissioners of the fact that the scheme has been wound up and the date on which the winding up was concluded.\n(2) No notice is required by virtue of paragraph (1) in respect of—\n(a) an annuity contract or a trust scheme which is treated as a registered pension scheme by virtue of paragraph 1(1)(d), or (f) of Schedule 36, or article 27 of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 (contracts approved under section 620 or 621 of the Income and Corporation Taxes Act 1988); ...\n(b) a former approved superannuation fund within the meaning of paragraph 1(3) of Schedule 36 ; ...\n(c) an annuity contract which is treated as a registered pension scheme by virtue of section 153(8) other than an annuity contract to which paragraph (2A) applies. ; or\n(d) an annuity policy which is treated as a registered pension scheme by virtue of article 15(5) of the Pension Schemes (Transfers, Reorganisations and Winding Up) (Transitional Provisions) Order 2006 other than an annuity policy to which paragraph (2A) applies.\n(2A) This paragraph applies to an annuity contract or annuity policy —\n(a) which has received a recognised transfer (within the meaning of section 169) subsequent to the one which led to—\n(i) the annuity contract becoming a registered pension scheme under section 153(8), or\n(ii) the annuity policy becoming a registered pension scheme under paragraph 1(1) of Schedule 36 by virtue of article 15(5) of the Pension Schemes (Transfers, Reorganisations and Winding Up) (Transitional Provisions) Order 2006;\n(b) which has received—\n(i) relievable pension contributions as defined in section 188(2), or\n(ii) contributions paid by an employer,\nwhere the total of those contributions exceeds £10;\n(c) where a declaration under section 270(2)(b) has been made by the scheme administrator to the Commissioners; or\n(d) which is an investment-regulated pension scheme which directly or indirectly holds an interest in taxable property.\nHere “taxable property” has the same meaning as in Part 2 of Schedule 29A and whether an interest in taxable property is held directly or indirectly shall be determined in accordance with Part 3 of that Schedule.\n(3) Where a pension scheme is wound up, the time prescribed in respect of any information required to be delivered under these Regulations (whether in the event report or otherwise) is any time on or before—\n(a) the last day of the period of 3 months beginning with the day on which the winding up is completed, or\n(b) the last day otherwise prescribed by these Regulations for the provision of that information,\nwhichever is the earlier.", "extent": "E+W+S+N.I.", "status": null, "version": "current", "annotations": [ { "type": "F", "label": "F1", "text": "Word in reg. 4(2)(a) omitted (6.4.2008) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (S.I. 2008/720), regs. 1, 4(2)" }, { "type": "F", "label": "F2", "text": "Reg. 4(2)(c) and word inserted (6.4.2008) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (S.I. 2008/720), regs. 1, 4(3)" }, { "type": "F", "label": "F3", "text": "Word in reg. 4(2)(b) omitted (6.4.2010) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2010 (S.I. 2010/581), regs. 1, 3(1)(a)" }, { "type": "F", "label": "F4", "text": "Word in reg. 4(2)(c) inserted (6.4.2010) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2010 (S.I. 2010/581), regs. 1, 3(1)(a)" }, { "type": "F", "label": "F5", "text": "Reg. 4(2)(d) inserted (6.4.2010) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2010 (S.I. 2010/581), regs. 1, 3(1)(b)" }, { "type": "F", "label": "F6", "text": "Reg. 4(2A) inserted (6.4.2008) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (S.I. 2008/720), regs. 1, 4(4)" }, { "type": "F", "label": "F7", "text": "Word in reg. 4(2A) inserted (6.4.2010) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2010 (S.I. 2010/581), regs. 1, 3(2)(a)" }, { "type": "F", "label": "F8", "text": "Reg. 4(2A)(a) substituted (6.4.2010) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2010 (S.I. 2010/581), regs. 1, 3(2)(b)" }, { "type": "I", "label": "I1", "text": "Reg. 4 in force at 6.4.2006, see reg. 1" }, { "type": "footnote", "label": "f1", "text": "These provisions are repealed with effect from 6th April 2006 by section 326 of, and the relevant entry in Part 3 of Schedule 41 to the Finance Act 2004." } ], "outstanding_effects": [], "provenance": { "source": "legislation.gov.uk", "source_url": "https://www.legislation.gov.uk/uksi/2006/567/regulation/4", "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." }