SCHEDULES

SCHEDULE 1Pension flexibility etc

Part 7Overseas pensions

93

(1)

Section 251 of FA 2004 (regulations about the provision of information) is amended as follows.

(2)

In subsection (4)—

(a)

omit the “or” at the end of paragraph (a), and

(b)

after paragraph (b) insert—

“(c)

requiring scheme administrators of registered pension schemes to provide information of a prescribed description to scheme managers of qualifying recognised overseas pension schemes, or

(d)

requiring members or former members of a relevant non-UK pension scheme to provide information to the scheme administrators, or scheme managers, of registered pension schemes or other relevant non-UK pension schemes.”

(3)

In subsection (6) at the end insert “ ; and “relevant non-UK scheme” has the meaning given by paragraph 1 of Schedule 34 ”.