{
  "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995",
  "json_url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995.json",
  "id": "uksi/1995/3103",
  "title": "The Retirement Benefits Schemes (Information Powers) Regulations 1995",
  "short_title": "Retirement Benefits Schemes (Information Powers) 1995",
  "long_title": "These Regulations make provision for the furnishing of information and documents to the Commissioners of Inland Revenue (“the Board”) in connection with retirement benefits schemes, and for the inspection and retention of records relating to such schemes. The Regulations specify the information and documents to be furnished, the persons responsible for furnishing them, and the time within which they are to be furnished.",
  "citation": "S.I. 1995/3103",
  "type": "uksi",
  "year": "1995",
  "number": "3103",
  "version": "current",
  "date": "1995-11-30",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 18,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "INTRODUCTORY",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "INFORMATION REQUIRED WITHOUT NOTICE",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Prescribed person",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Actuarial valuation reports—self-administered schemes and insured schemes",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Investment and borrowing transactions of small self-administered schemes",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Participation of employers in a scheme",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Special contributions by employers",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Controlling directors as members of schemes",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/regulation-8",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Controlling directors—benefits on retirement due to incapacity or serious ill-health",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Reporting of chargeable events",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Reporting of chargeable events",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "NOTICES REQUIRING PARTICULARS AND DOCUMENTS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Approved schemes and relevant statutory schemes",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/regulation-12",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Annuity contracts",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/regulation-13",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "INSPECTION AND RETENTION OF RECORDS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Inspection of records",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/regulation-14",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Retention of records",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/regulation-15",
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affected_provisions": "reg. 13(2)(b)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 141"
    },
    {
      "type": "added (6.4.2003)",
      "affected_provisions": "reg 2 defn(s)",
      "affecting": "uksi/2002/3006",
      "affecting_title": "The Retirement Benefits Schemes (Information Powers) (Amendment) Regulations 2002",
      "affecting_provisions": "reg 3(1), (3)(b)–(d)"
    },
    {
      "type": "subst (6.4.2003)",
      "affected_provisions": "reg 2 defn(s)",
      "affecting": "uksi/2002/3006",
      "affecting_title": "The Retirement Benefits Schemes (Information Powers) (Amendment) Regulations 2002",
      "affecting_provisions": "reg 3(1), (3)(a), (e)"
    },
    {
      "type": "am (6.4.2003)",
      "affected_provisions": "reg 11",
      "affecting": "uksi/2002/3006",
      "affecting_title": "The Retirement Benefits Schemes (Information Powers) (Amendment) Regulations 2002",
      "affecting_provisions": "reg 9"
    },
    {
      "type": "rev (6.4.2003)",
      "affected_provisions": "reg 2 defn(s)",
      "affecting": "uksi/2002/3006",
      "affecting_title": "The Retirement Benefits Schemes (Information Powers) (Amendment) Regulations 2002",
      "affecting_provisions": "reg 3(1), (3)(f)"
    },
    {
      "type": "am (6.4.2003)",
      "affected_provisions": "reg 2",
      "affecting": "uksi/2002/3006",
      "affecting_title": "The Retirement Benefits Schemes (Information Powers) (Amendment) Regulations 2002",
      "affecting_provisions": "reg 3(1), (4)"
    },
    {
      "type": "am (6.4.2003)",
      "affected_provisions": "reg 5",
      "affecting": "uksi/2002/3006",
      "affecting_title": "The Retirement Benefits Schemes (Information Powers) (Amendment) Regulations 2002",
      "affecting_provisions": "reg 4"
    },
    {
      "type": "am (6.4.2003)",
      "affected_provisions": "reg 6",
      "affecting": "uksi/2002/3006",
      "affecting_title": "The Retirement Benefits Schemes (Information Powers) (Amendment) Regulations 2002",
      "affecting_provisions": "reg 5"
    },
    {
      "type": "am (6.4.2003)",
      "affected_provisions": "reg 7",
      "affecting": "uksi/2002/3006",
      "affecting_title": "The Retirement Benefits Schemes (Information Powers) (Amendment) Regulations 2002",
      "affecting_provisions": "reg 6"
    },
    {
      "type": "am (6.4.2003)",
      "affected_provisions": "reg 8",
      "affecting": "uksi/2002/3006",
      "affecting_title": "The Retirement Benefits Schemes (Information Powers) (Amendment) Regulations 2002",
      "affecting_provisions": "reg 7"
    },
    {
      "type": "am (6.4.2003)",
      "affected_provisions": "reg 10",
      "affecting": "uksi/2002/3006",
      "affecting_title": "The Retirement Benefits Schemes (Information Powers) (Amendment) Regulations 2002",
      "affecting_provisions": "reg 8"
    },
    {
      "type": "added (6.4.2003)",
      "affected_provisions": "regs 11A–11C",
      "affecting": "uksi/2002/3006",
      "affecting_title": "The Retirement Benefits Schemes (Information Powers) (Amendment) Regulations 2002",
      "affecting_provisions": "reg 10"
    },
    {
      "type": "am (6.4.2003)",
      "affected_provisions": "reg 12",
      "affecting": "uksi/2002/3006",
      "affecting_title": "The Retirement Benefits Schemes (Information Powers) (Amendment) Regulations 2002",
      "affecting_provisions": "reg 11"
    },
    {
      "type": "am (6.4.2003)",
      "affected_provisions": "reg 14",
      "affecting": "uksi/2002/3006",
      "affecting_title": "The Retirement Benefits Schemes (Information Powers) (Amendment) Regulations 2002",
      "affecting_provisions": "reg 12"
    },
    {
      "type": "am (6.4.2003)",
      "affected_provisions": "reg 15",
      "affecting": "uksi/2002/3006",
      "affecting_title": "The Retirement Benefits Schemes (Information Powers) (Amendment) Regulations 2002",
      "affecting_provisions": "reg 13"
    },
    {
      "type": "renumbered (as reg 2(1)) (6.4.2003)",
      "affected_provisions": "reg 2",
      "affecting": "uksi/2002/3006",
      "affecting_title": "The Retirement Benefits Schemes (Information Powers) (Amendment) Regulations 2002",
      "affecting_provisions": "reg 3(1), (2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2",
      "affecting": "uksi/2003/2155",
      "affecting_title": "The Communications Act 2003 (Consequential Amendments) Order 2003",
      "affecting_provisions": "Sch. 1 para. 23(1)(b)(2)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 15(4)(a)",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
      "affecting_provisions": "reg. 8(2)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/605"
      ]
    }
  ],
  "changes_made_to": 18,
  "changes_made_to_url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3103",
    "retrieved_at": "2026-10-29T12:57:07.174751+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."
}