SCHEDULES
SCHEDULE 5PENSIONS: MISCELLANEOUS AMENDMENTS AND ALTERNATIVE TO ANTI-FRANKING RULES
PART IMISCELLANEOUS AMENDMENTS
Information about contracting-out
6
For section 152 of the Pension Schemes Act (information as to guaranteed minimum pensions) there shall be substituted—
“152Information for purposes of contracting-out
(1)
The Department or the Inland Revenue may give to the trustees or managers of an occupational pension scheme or appropriate scheme such information as appears to the Department or Inland Revenue appropriate to give to them for the purpose of enabling them to comply with their obligations under Part III.
(2)
The Department or Inland Revenue may also give to such persons as may be prescribed any information that they could give under subsection (1) to trustees or managers of a scheme.”.