Paragraph 90 I1
(1)
The table in regulation 3(1) (provision of event reports by scheme administrators to HM Revenue and Customs) is amended as follows.
(2)
In column 1 of the entry for reportable event 22 (report where scheme administrator provides pension savings statement under regulation 14A(1)) after “14A(1)” insert “ containing the information specified in regulation 14A(2) ”.
(3)
After the entry for reportable event 22 insert—
“
23 Dual annual allowances The scheme administrator is required to provide a member with a pension savings statement under regulation 14A(1) containing the information specified in regulation 14A(10). The tax year for which the statement is provided and the name and national insurance number of the member together with the information specified in regulation 14A(10)(a) and (b). ”
Annotations
Commencement
- I1
Sch. 1 para. 90 in force at Royal Assent, but see Sch. 1 para. 91