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12. For regulation 3(2) substitute—
“(2) When a QROPS or former QROPS makes, or is treated under the relevant provisions as making, a payment in respect of a relevant member, the scheme manager of the QROPS or former QROPS must provide to HMRC—
(a)the name, principal residential address, date of birth, contact details, the national insurance number or, if they do not have one, the tax identification number, if any, of the relevant member and if the relevant member has ceased to be resident for tax purposes in the United Kingdom, the date that residence ceased;
(b)the name, address and contact details of the QROPS or former QROPS and of the scheme manager;
(c)the date, amount and nature of the payment and if as a result of the payment no relevant transfer fund remains, a statement to that effect;
(d)if the payment is made to a pension scheme, the name and address of the recipient and if the recipient is a registered pension scheme(1) or a QROPS, the reference number allocated to that pension scheme by HMRC;
(e)where the relevant member has died and the payment is made to an individual, the name, principal residential address, date of birth and the national insurance number or, if they do not have one, the tax identification number, if any, of that individual; and
(f)where the relevant member has died and the payment is made to a person who is not an individual, the name and address of that person.
Here “the relevant provisions” means sections 172 to 174A(2), paragraph 2A of Schedule 28(3) and paragraph 3A of Schedule 29(4).
This paragraph is subject to the qualifications in paragraphs (3) and (4).”.
Registered pension scheme is defined in section 150(2) of the Finance Act 2004 (c. 12).
In S.I. 2006/208, by virtue of regulation 1(2), section and Schedule refer to a section of, or Schedule to, the Finance Act 2004 (c. 12). Sections 172A to 172D were inserted by paragraph 38 of Schedule 10 to the Finance Act 2005 (c. 7). Section 172BA was inserted by paragraphs 1 and 13 of Schedule 19 to the Finance Act 2007 (c. 11) and repealed by paragraphs 62 and 68 of Schedule 16 to the Finance Act 2011 (c. 11). Section 174A was inserted by paragraphs 2 and 5 of Schedule 21 to the Finance Act 2006 (c. 25). There are amendments to sections 172 to 174A, the details of which are not relevant to these Regulations.
Paragraph 2A of Schedule 28 was inserted by paragraph 12 of Schedule 10 to the Finance Act 2005 and amended by paragraphs 1 and 7(1) and (3) of Schedule 20 to the Finance Act 2007.
Paragraph 3A was inserted by section 159 of the Finance Act 2006, amended by paragraphs 23 and 27 of Schedule 16 to the Finance Act 2011 and modified by S.I. 2006/572.
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