C2 Part III Certification of Pension Schemes and Effects on Members’ State Scheme Rights and Duties

Annotations:
Modifications etc. (not altering text)
C2

Pt. 3: power to modify conferred (1.6.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 146(1); S.R. 1996/91, art. 2(f); S.R. 1997/192, art. 2

Pt. 3: power to transfer functions conferred (1.4.1999) by 1999 c. 2, s. 23(1)(2)(6); S.I. 1999/527, art. 2(b), Sch. 2

Chapter I Certification

Requirements for certification of occupational and personal money purchase schemes

C124BF1 Information 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.