C3C9C10C7C6C1C5C4C2C8Part 4Pension schemes etc
Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 9, 10
Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 12
Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 13(5)
Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 26
Pt. 4 modified (31.12.2007) by Police and Justice Act 2006 (c. 48), s. 53(1), Sch. 3 para. 7; S.I. 2007/3203, art. 3(b)
Pt. 4 modified (1.7.2008) (N.I.) (with effect in accordance with reg. 1 of the amending Rule) by The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008/256), regs. 1, 124(1) (with regs. 134, 258)
Pt. 4 modified by The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (S.I. 2006/572), reg. 5A (as inserted (6.4.2006) by S.I. 2008/2990, arts. 1(1), 3)
Pt. 4 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 18
Pt. 4 modified (19.7.2011) by Finance Act 2011 (c. 11), Sch. 18 para. 14(3)
Chapter 7Compliance
Information
I1251Information: general requirements
1
The Board of Inland Revenue may by regulations make provision requiring persons of a prescribed description—
a
to provide to the Inland Revenue, in a form specified by the Board of Inland Revenue, information of a prescribed description relating to any of the matters mentioned in subsection (2), and
b
to preserve for a prescribed period any documents relating to such information.
2
Those matters are—
a
any matter relating to a registered pension scheme,
b
any matter relating to a pension scheme which has ceased to be a registered pension scheme,
c
any matter relating to a pension scheme in relation to which an application for registration has been made,
d
any matter relating to an annuity purchased with sums or assets held for the purposes of a registered pension scheme,
e
the coming into operation of an employer-financed retirement benefits scheme, and
f
the provision of relevant benefits under an employer-financed retirement benefits scheme.
3
In subsection (2)—
“employer-financed retirement benefits scheme”, and
“relevant benefits”,
have the same meaning as in Chapter 2 of Part 6 of ITEPA 2003 (see sections 393A and 393B of that Act).
4
The Board of Inland Revenue may by regulations make provision—
a
requiring scheme administrators of registered pension schemes or other persons of a prescribed description to provide information of a prescribed description to persons of such of the descriptions mentioned in subsection (5) as are prescribed F1or to the scheme administrators of other registered pension schemes, or
b
requiring persons of such of the descriptions specified in subsection (5) as are prescribed to provide information of a prescribed description to the scheme administrators of registered pension schemes.
5
Those persons are—
a
members of a registered pension scheme,
F2aa
employers of members of a registered pension scheme,
b
persons who have ceased to be members of a registered pension scheme,
c
persons to whom benefits under a registered pension scheme are being, or have been, provided,
d
the personal representatives of any person within paragraphs (a) to (c), and
e
insurance companies who pay annuities purchased with sums or assets held for the purposes of registered pension schemes.
6
“Prescribed”, in relation to regulations, means prescribed by the regulations.
Pt. 4 modified (N.I.) (1.4.2006) by The Firemens Pension Scheme Order (Northern Ireland) 2006 (S.R. 2006/210), arts. 1(2), 103