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The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013

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1.—(1) An occupational pension scheme falls within this paragraph if it meets the following conditions.E+W+S

(2) The first condition is that the scheme—

(a)is a tax registered scheme,

(b)was formerly—

(i)approved by the Commissioners for Her Majesty's Revenue and Customs for the purposes of section 590 or 591 of the Income and Corporation Taxes Act 1988M1,

(ii)a statutory scheme as defined in section 611A of that ActM2, or

(iii)approved by the Commissioners for Her Majesty's Revenue and Customs under Chapter 4 of Part 14 of that ActM3,

F1(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . or

(d)is a public service pension schemeM4.

(3) The second condition is that the scheme—

(a)has 2 or more members,

(b)does not provide only death benefits,

(c)is established in the United Kingdom or has at least one trustee or manager resident in the United Kingdom, and

(d)is not established by the Salvation Army Act 1963.

Textual Amendments

Marginal Citations

M11988 c.1. Sections 590 and 591 were repealed by the Finance Act 2004, section 326 and Schedule 42, Part 3.

M2Section 611A was repealed by the Finance Act 2004, section 326 and Schedule 42, Part 3.

M3Chapter IV of Part XIV was repealed by the Finance Act 2004, section 326 and Schedule 42, Part 3.

M4See section 1 of the 1993 Act.

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