After that section insert—

“113ADisclosure of information about transfers etc

Regulations may provide that, where—

(a)

a payment is made out of an occupational pension scheme to the trustees or managers of another occupational pension scheme, and

(b)

transfer credits are allowed to a member of that other scheme in respect of the payment,

the trustees or managers of the first scheme must, in prescribed circumstances and in the prescribed manner, provide to the trustees or managers of the other scheme prescribed information relating to the payment.”