- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
6.—(1) Except where paragraphs (4) to (7) apply, the repayment of the charge must be made to the—
(a)member who paid the charge,
(b)scheme administrator who paid the charge, or
(c)scheme manager who paid the charge.
(2) Where the repayment is made to the scheme manager, it must be attributed back to the ring-fenced transfer fund from which the payment originated.
(3) Where the scheme administrator paid the charge and the original registered pension scheme—
(a)has ceased to exist, or
(b)no longer meets the criteria to be a registered pension scheme
the repayment of the charge must, where the conditions in paragraph (4) are met, be made to the scheme administrator of another registered pension scheme (“the new scheme”).
(4) The conditions are that—
(a)the member must provide HMRC with the details of the new scheme, and
(b)the scheme administrator of that scheme must make the claim for repayment.
(5) Where the scheme administrator paid the charge and the original pension scheme has merged with another registered pension scheme—
(a)the repayment of the charge must be made to the scheme administrator of that merged registered pension scheme, and
(b)the scheme administrator of that merged registered pension scheme must make the claim for repayment.
(6) Where the scheme manager paid the charge and the original QROPS—
(a)has ceased to exist,
(b)is no longer a QROPS, or
(c)has merged with another QROPS
the repayment of the charge must, where the conditions in paragraph (7) are met, be made to the scheme administrator of a registered pension scheme.
(7) The conditions are that—
(a)the member must provide HMRC with the details of the registered pension scheme, and
(b)the scheme administrator of that scheme must make the claim for repayment.
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