3.—(1) The information prescribed for the purposes of section 60(2)(h) of the Act (registrable information – other prescribed information) is—
(a)the category of the scheme by reference to—
(i)whether the scheme is an occupational or a personal pension scheme,
(ii)whether the scheme is a public service pension scheme,
(iii)whether the scheme or any part of the scheme is protected by a Crown guarantee,
(iv)where the scheme is or is to be registered as a stakeholder pension scheme under section 2 of the Welfare Reform and Pensions Act 1999(1) (registration of stakeholder pension schemes), whether the scheme is a trust scheme or is established in accordance with regulation 2 of the Stakeholder Pension Scheme Regulations 2000(2) (manner of establishment);
(b)in the case of a personal pension scheme, the number of members of the scheme on the later of—
(i)the last day of the scheme year which ended most recently, and
(ii)the day on which the scheme became a registrable scheme;
(c)in the case of an occupational pension scheme, the numbers of active members, deferred members and pensioner members of the scheme on the later of—
(i)the last day of the scheme year which ended most recently, and
(ii)the day on which the scheme became a registrable scheme;
(d)in relation to the benefits provided under the scheme—
(i)whether any of those benefits are secured by a contract of insurance or annuity contract issued by an insurance company which provides administration services to the scheme, and
(ii)if so—
(aa)the name and address of the insurance company providing such a contract, and
(bb)the policy number of that contract or the insurance company reference number in relation to that contract;
(e)the nature of the business of any relevant employer; and
(f)in the case of a trust scheme which is in the process of being wound up, the date on which the winding up commenced.
(2) The reference in paragraph (1)(f) above to the date on which the winding up of a trust scheme commenced is to be construed in accordance with Part 1 of the Pensions Act 1995(3).
(3) Where the scheme is a multi-employer scheme, for the purposes of sub-paragraph (1)(e), section 60(4) of the Act shall be modified so as to have effect as if for the words “the employer” in the definition of “relevant employer” there were substituted the words “an employer”.
(4) In paragraph (2) above, “multi-employer scheme” means a trust scheme in relation to which there is more than one employer.
(5) For the purposes of section 60(2)(g)(i) and of this regulation, “scheme year” means—
(a)a year specified for the purposes of the scheme in any document comprising the scheme or, if no year is specified, a period of 12 months commencing on 1st April or on such other date as the trustees select; or
(b)such other period (if any) exceeding six months but not exceeding 18 months as is selected by the trustees–
(i)in connection with the commencement or termination of the scheme, or
(ii)in connection with a variation of the date on which the year or period referred to in sub-paragraph (a) is to commence.
1995 c. 26; see section 124(3A) to (3E).