The Registered Pension Schemes (Provision of Information) Regulations 2006

Contents

675 provisions, too many to show on one page. Open a part or section to read it with its history and connections, or search inside the text.

1. 1 · Citation, commencement and effect
2. 2 · Interpretation
   1. (1) In these Regulations— • “the Act” means the Finance Act 2004 and a reference, without more, to a numbered section or Schedule is a reference to the section
   2. (2) Section 993 of ITA 2007 applies for the purpose of determining whether a person is connected with another for the purposes of these Regulations.
   3. (3) Expressions defined, or otherwise explained, in section 280, have the same meaning in these Regulations as they have in Part 4 of the Act.
3. 3 · Provision of information by scheme administrator to the Commissioners
   1. (1) The scheme administrator of a registered pension scheme shall provide to the Commissioners an event report in respect of all of the reportable events specif
   2. (2) Where an individual provides the scheme administrator of a scheme with written confirmation that the individual does not qualify for a national insurance nu
   3. (2A) Paragraph (2B) applies to any amendment—
   4. (2B) Where paragraph (1) requires the scheme administrator of the scheme to provide the Commissioners with an individual’s national insurance number and where t
   5. (3) For the purposes of reportable event 3 “benefits” does not include a payment—
   6. (4) No event report is required by virtue of reportable event 10 in respect of arrangements—
   7. (5) ................................
   8. (6) The event report shall—
   9. (7) An event report in respect of reportable event 9 must be delivered within 60 days beginning with the day of the transfer to which it relates but, if the sch
   10. (8) An event report in respect of reportable event 20A must be delivered within 30 days of the event.
   11. (9) An event report in respect of reportable event 22, in a case where regulation 14A(6A) or (6B) applies, must be delivered—
   12. (10) For the purposes of event 24, a lump sum paid to a member is “reportable” if any of the following four conditions is met.
   13. (11) The first condition is that—
   14. (12) The second condition is that—
   15. (13) The third condition is that—
   16. (14) The fourth condition is that—
   17. (15) For the purposes of event 24, a lump sum death benefit paid in respect of a member is “reportable” if the following condition is met.
   18. (16) The condition is that—
   19. (17) In this regulation— • “the standard lump sum allowance” means the amount specified in section 637P of ITEPA, disregarding the effect of any enactment under
4. Record-keeping
   1. 18 Retention of records
5. Lump sums to which paragraph 1B of Schedule 29 fails to apply
   1. 20 . . . . . . . . . ....
6. ...
   1. 19 Lump sums to which paragraph 1B of Schedule 29 applies
7. Other information requirements
   1. 4 Provision of information in respect of a pension scheme which has been wound-up
   2. 5 Provision of information by employer company to the Commissioners
   3. 5A Unauthorised borrowing: Provision of information by scheme administrator to the Commissioners
   4. 5B Minimum income requirement: provision of information by scheme administrator to the Commissioners for the tax year 2011-12
   5. 6 Scheme administration
   6. 7 Relevant benefit crystallisation events: amount of member’s allowances expended
   7. 8 Death: provision of information by scheme administrator to personal representatives
   8. 9 Death: provision of information by insurance company to personal representatives
   9. 10 Death: provision of information by personal representatives to the Commissioners
   10. 10A Death: provision of information by scheme administrator to trustee
   11. 10B Death: provision of information by trustee to beneficiary
   12. 11 Information provided by member to scheme administrator: enhanced allowances, enhanced protection , fixed protection , fixed protection 2014 , individual protection 2014 , fixed protection 2016 or individual protection 2016
   13. 11A Information provided by members to scheme administrators: recycling of lump sums
   14. 11B Information provided by members to scheme administrators: pension commencement lump sums
   15. 11BA Information provided by members to scheme administrators: recognised transfers
   16. 11BB Information provided by members to scheme administrators: overseas transfers
   17. 11C Information provided by individuals to scheme administrator: national insurance number
   18. 12 Information about scheme administrator’s liability for a lifetime allowance charge
   19. 12A Provision of information about liability for overseas transfer charge etc
   20. 13 Provision of information about unauthorised payments
   21. 14 Information provided to members by scheme administrators about relevant benefit crystallisation events
   22. 14A Annual allowance: annual provision of information by scheme administrator to member
   23. 14B Annual allowance: provision of information by scheme administrator to member on request
   24. 14C Individual protection 2016: provision of information by scheme administrator to member on request
   25. 14D Annual allowance: provision of updated information by scheme administrator to member
   26. 14ZA Information provided to member by scheme administrator where it appears member may be first flexibly accessing pension rights
   27. 14ZB Passing-on by member of information under regulation 14ZA if active or contributing etc
   28. 14ZC Information provided by scheme administrators on recognised transfers
   29. 14ZCA Further information provided by scheme administrators on recognised transfers to overseas schemes
   30. 14ZD Individual to whom flexible drawdown arrangements applied before 6 April 2015 must tell other schemes if active or contributing etc
   31. 14ZE Member to inform other schemes if active or contributing etc and, under paragraph 8C of Schedule 28, drawdown pension fund becomes flexi-access drawdown fund and is flexibly accessed
   32. 15 Information between scheme administrators
   33. 15A Annual allowance: information to be provided to scheme administrators by certain persons
   34. 15B Annual allowance: additional information to be provided to scheme administrators by certain persons
   35. 15ZA Information between scheme administrators: transfer of dependant’s, nominee’s or successor’s funds
   36. 16 Pensions and annuities in payment: information provided to and by insurance companies
   37. 17 Payments to insurance companies from drawdown pension funds
   38. 17A Transfers between insurance companies
   39. 17B Information between insurance companies: transfer of sums or assets representing beneficiaries’ annuities
   40. 17C Information between insurance companies: transfer of sums or assets representing beneficiaries’ short-term annuities