C1C2C4C3C5C6Part III Certification of Pension Schemes and Effects on Members’ State Scheme Rights and Duties

Annotations:
Modifications etc. (not altering text)
C2

Pt. III: power to modify conferred (1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), ss. 149(1), 180(1); S.I. 1996/778, art. 2(6); S.I. 1997/664, art. 2(3), Sch. Pt. 2

C2C4C3C5C6Chapter I Certification

Requirements for certification of occupational and personal money purchase schemes

28BC5C6F1Information about interim arrangements

1

The trustees or managers of a personal pension scheme must, if required to do so by the F2Inland Revenue, produce any document relevant to—

a

the level of payments made under any interim arrangement, or

b

the value of protected rights to which such an arrangement gives effect,

or otherwise connected with the making of payments under such an arrangement.

2

In this section, “document” includes information recorded in any form, and the reference to the production of a document, in relation to information recorded otherwise than in legible form, is a reference to producing a copy of the information in legible form.