- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
110(1)Regulation 10 (death: provision of information by personal representatives to the Commissioners for His Majesty’s Revenue and Customs) is amended as follows.
(2)In paragraph (1), in sub-paragraph (b)—
(a)omit “, or any benefit crystallisation event 5C or 5D,”;
(b)for “a lifetime allowance charge” substitute “the member’s lump sum and death benefit allowance being exceeded”.
(3)Omit paragraphs (1A) and (1B).
(4)In paragraph (2)—
(a)after paragraph (a) insert—
“(aa)the name of each other pension scheme (if any) of which the deceased member was a member, and the name and address of the scheme administrator of each such scheme;”;
(b)in paragraph (b), after “name” insert “, date of birth, date of death and national insurance number”;
(c)after paragraph (b) insert—
“(ba)each relevant reference number (if any) in relation to the deceased member;
(bb)the name, address, date of birth and national insurance number of the individual to whom the relevant lump sum death benefit is paid;”;
(d)in sub-paragraph (d), for “the chargeable amount in respect of which a lifetime allowance charge is payable” substitute “the amount by which the member’s lump sum and death benefit allowance is exceeded”.
(5)Omit paragraphs (2A) and (2B).
(6)In paragraphs (3) and (5) omit “, (1A) or (1B)”.
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