# The Registered Pension Schemes (Provision of Information) Regulations 2006, Regulation 5: Provision of information by employer company to the Commissioners

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

(1) Where a registered pension scheme makes an unauthorised employer payment to a company, the company shall provide the information specified in paragraph (2).
(2) The information required is—
(a) details of the scheme that made the payment;
(b) the nature of the payment;
(c) the amount of the payment; and
(d) the date on which the payment was made.
(3) This information shall be provided to the Commissioners no later than the 31st January following the tax year in which the payment is made.

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Source: https://www.legislation.gov.uk/uksi/2006/567/regulation/5 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-provision-of-information-regulations-2006/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.