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Finance Act 2024
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- UK Public General Acts
- 2024 c. 3
- Schedule 9
- Part 5
- Paragraph 113
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Amendments of the Registered Pension Schemes (Provision of Information) Regulations 2006
113In regulation 11BA (information provided by members to scheme administrators: recognised transfers), in paragraph (2), after paragraph (ac) insert—
“(ad)a statement of the nature and transferred value of any transfers that have previously been made in relation to the member—
(i)from any registered pension scheme or relieved relevant non-UK scheme of which the member is, or was at any time after 6 April 2006, a member, and
(ii)to a qualifying recognised overseas pension scheme.”
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