Charges in respect of pension sharing activity
5.—(1) The charges prescribed in respect of prescribed descriptions of pension sharing activity for the purposes of section 41(1) of the 1999 Act (charges in respect of pension sharing costs) are any costs reasonably incurred by the person responsible for the pension arrrangement in connection with pension sharing activity other than those costs specified in paragraph (3).
(2) The descriptions of pension sharing activity prescribed for the purposes of section 41(1) of the 1999 Act are any type of activity which fulfils the requirements of section 41(5) of the 1999 Act.
(3) The costs specified in this paragraph are any costs which are not directly related to the costs which arise in relation to an individual case.