{
  "url": "https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-1/paragraph-92",
  "json_url": "https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-1/paragraph-92.json",
  "legislation": "ukpga/2014/30",
  "legislation_title": "Taxation of Pensions Act 2014",
  "legislation_url": "https://openlegislation.uk/taxation-of-pensions-act-2014",
  "path": "schedule/1/paragraph/92",
  "kind": "paragraph",
  "number": "92",
  "heading": null,
  "text": "In section 169(4) of FA 2004 (regulations about the provision of information by scheme managers of schemes that are or have been qualifying recognised overseas pension schemes) before the “and” at the end of paragraph (b) insert—\n“(ba) give information of a prescribed description to the scheme manager of a QROPS or former QROPS,\n(bb) give information of a prescribed description to the scheme administrator of a registered pension scheme,\n(bc) give information of a prescribed description to a member, or former member, of the QROPS or former QROPS,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/30/schedule/1/paragraph/92",
    "retrieved_at": "2026-10-29T09:07:17.392538+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."
}