5.—(1) The prescribed conditions are that a scheme member shall —
(a)at or before the time at which he first pays a contribution from which he deducts an amount equal to income tax at the basic rate on the contribution; and
(b)without prejudice to the condition in sub-paragraph (a), within 30 days of being so required to do by notice in writing given by the scheme administrator;
furnish to the scheme administrator in writing the particulars specified in paragraph (2).
(2) The particulars specified in this paragraph are —
(a)his full name and address;
(b)his national insurance number and tax office reference;
(c)an estimate of his remuneration for the year of assessment;
(d)the full name and address of his employer who makes contributions to a retirement benefits scheme approved under section 20(1);
(e)the full name and address of the scheme administrator of any retirement benefits scheme referred to in sub-paragraph (d) and the full name or title of any such scheme.
Subsection (1) was amended by the Finance (No.2) Act 1987 (c. 51), Schedule 3, paragraph 3(2); subsection (2) was amended by the Finance Act 1971 (c. 68), section 21(4), by the Finance Act 1981 (c. 35), section 32(1), and by the Finance (No.2) Act 1987, Schedule 3, paragraph 3(3) and (4); subsection (2A) was inserted by the Finance Act 1981, section 32(2); and subsections (4), (5) and (6) were added by the Finance (No.2) Act 1987, Schedule 3, paragraph 3(5).