The scheme manager must provide an annual benefit information statement to each of its members who are not pensioner members in respect of the pension account for which the statement is to be provided.

The first such statements must be provided on or before 31st August 2016.

Subject to paragraph (4), subsequent statements must be provided at least once per year on or before 31st August of each year that follows.

If a member requests in writing that a statement is provided to them after the end of a scheme year but before 31st August of the following scheme year, the scheme manager must provide an annual benefit information statement as soon as reasonably practicable in accordance with the member's request, unless the relevant data to enable them to do so is not available.

The statement provided to active members of this scheme must be in accordance with section 14 of the 2014 Act (information about benefits).