Pension Schemes (Northern Ireland) Act 1993

[F1 24B Information about interim arrangements. N.I.

(1) The trustees or managers of a personal pension scheme must, if required to do so by the [F2 Inland Revenue], produce any document relevant to—

(a) the level of payments made under any interim arrangement, or

(b) the value of protected rights to which such an arrangement gives effect,

or otherwise connected with the making of payments under such an arrangement.

(2) In this section, “document” includes information recorded in any form, and the reference to the production of a document, in relation to information recorded otherwise than in legible form, is a reference to producing a copy of the information in legible form.]

Textual Amendments

F1 Ss. 24A, 24B inserted (14.3.1996 for certain purposes otherwise 6.4.1996) by S.I. 1995/3213 (N.I. 22), art. 140; S.R. 1996/91, art. 2(b), Sch. Pt. II

F2 Words in s. 24B(1) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 44; S.R. 1999/149, art. 2(c), Sch. 2

Modifications etc. (not altering text)

C1 S. 24B modified (1.12.2000) by S.R. 2000/147, reg. 6(2)(a)