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8. After regulation 6 of the Personal Pension Schemes (Appropriate Schemes) Regulations 1997(1) (requirement to give the Secretary of State information) there shall be inserted the following regulation—
6A. As respects any personal pension scheme, the persons prescribed for the purposes of section 156(2) of the 1993 Act (additional persons to whom information may be provided for the purposes of enabling then to comply with obligations under Part III of that Act) are:
(a)the earner or the widow or widower to whom the information relates; and
(b)any person who is, or who in the opinion of the Secretary of State or, as the case may be, the Inland Revenue is likely to become, the person responsible for making payments derived from the protected rights.”.
S.I. 1997/470.
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