PART 3Amendment of the Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008

Amendment of regulation 59

Paragraph (3A) of regulation 5 (Provision of information relevant for tax purposes)14, is amended as follows—

a

after “to the 2011 Act” insert “or paragraph 1 of Schedule 22 to the Finance Act 2013”;

b

after “Regulations 2011” insert “or the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013”.