Regulation 17 Transitional provision

(1)

If information has been furnished to, or a declaration made to, the scheme administrator of a personal pension scheme in relation to an individual in accordance with any provision of the Personal Pension Schemes (Relief at Source) Regulations 1988^f1 (“the 1988 Regulations”), paragraph (2) applies.

(2)

If this paragraph applies, and the scheme administrator to whom information or a declaration under these Regulations would fall to be made—

(a)

is the same person as the scheme administrator to whom that information was furnished (whether in the form of particulars or a certificate), or that declaration was made, under the 1988 Regulations, or

(b)

is the successor, as the scheme administrator of the scheme to which the 1988 Regulations applied, of the person to whom that information was furnished or that declaration was made,

the information furnished under the 1988 Regulations, and the declaration under those Regulations, shall be treated as having been furnished or made under these Regulations.

Annotations

Footnotes

f1: S.I.1988/1013, amended by S.I. 2000/2315.