Amendment of regulation 173 (information about payment of annual allowance charge)
This section has no associated Explanatory Memorandum
4. In regulation 173, for paragraph (2) substitute—
“(2) The scheme manager must provide the member with any information the scheme manager considers appropriate to assist the member to arrange payment of the annual allowance charge for a tax year—
(a)no later than 6th October after the end of that tax year; or
(b)where regulation 14A(6) (provision of pension savings statement where scheme administrator has not been provided with information about a member) of the Registered Pension Schemes (Provision of Information) Regulations 2006(1) applies in relation to a member, the date determined in accordance with that regulation.”.
(1)
S.I. 2006/567. Regulation 14A was inserted by S.I. 2011/1797, and there are no other relevant amendments.