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

3.—(1) Where a personal pension scheme was an appropriate scheme at any time before the abolition date—

(a) the date of birth used in determining the appropriate age-related percentage for the purposes of section 45(1) of the 1993 Act(1) (amount of minimum contributions),

(b) the name and postal or electronic address of any person who can be contacted if the date of birth is incorrect, and

(c) the amount of the minimum contributions paid by the Secretary of State in respect of the member during the 12 months preceding a specified date that are attributable to section 45(1) of the 1993 Act identifying separately that part of the contributions that is attributable to tax relief on the employee’s share of minimum contributions, being the difference between that share and the grossed-up equivalent of that share.

(2) In sub-paragraph (1)(c), the expressions “employee’s share” and “grossed-up equivalent” have the meanings given to them by section 202(3) and (4) of the Finance Act 2004 (minimum contributions under pensions legislation).

(1)

Section 45(1) was amended by the 1995 Act, section 138(2); the Social Security Contributions (Transfer of Functions, etc.) Act 1999, section 1(1) and Schedule 1, paragraph 49 and the National Insurance Contributions Act 2008, section 4(1) and Schedule 1, paragraphs 7 and 12(1). Section 45 was repealed by the Pensions Act 2007, sections 15(3)(a) and 27(2), Schedule 4, paragraphs 46 and 53 and Schedule 7, Part 7 with effect from a day to be appointed.