{
  "url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/regulation-3",
  "json_url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995/regulation-3.json",
  "legislation": "uksi/1995/3103",
  "legislation_title": "The Retirement Benefits Schemes (Information Powers) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/retirement-benefits-schemes-information-powers-regulations-1995",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Prescribed person",
  "text": "For the purposes of this Part of these Regulations, “the prescribed person” in relation to a retirement benefits scheme means—\n(a) the person who is, or the persons who are, for the time being the administrator in relation to the scheme by virtue of section 611AA of the Taxes Act; or\n(b) where section 606(1) of the Taxes Act applies at any time in relation to the scheme, the person who is, or the persons who are, by virtue of that section responsible at that time for the discharge of all duties imposed on the administrator under Chapter I (whenever arising) and liable for any tax due from the administrator in the administrator’s capacity as such (whenever falling due); or\n(c) where section 599(7) of the Taxes Act applies in relation to an insurance company, that insurance company.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 611AA was inserted by section 103 of the Finance Act 1994."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 606 was substituted by section 104 of the Finance Act 1994."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3103/regulation/3",
    "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."
}