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23.—(1) Amend the Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 1987(1) as follows.
(2) In regulation 2 (schemes to which regulations 3 to 6 do not apply) for “trust scheme which is” to the end of that regulation substitute “trust scheme which is treated as becoming a registered pension scheme under section 153(9) of the Finance Act 2004 in accordance with paragraph 1(1)(f) of Schedule 36 to that Act (deemed registration of existing schemes).”.
(3) In Schedule 1 (basic information about the scheme) for paragraph 5A(2) substitute—
“5A. Whether the scheme is registered under section 153 of the Finance Act 2004.”.
(4) In Schedule 2 (information to be made available to individuals)—
(a)in paragraph 1(a)(3) for “section 649(2) of the Income and Corporation Taxes Act 1988(4)” substitute “section 202(3) and (4) of the Finance Act 2004 (minimum contributions under pensions legislation)”; and
(b)in paragraph 2A(3)(b)(5)—
(i)for sub-head (ii) substitute—
“(ii)the scheme maintains its tax registration under section 153 of the Finance Act 2004, and”; and
(ii)in sub-head (iii) for “the Commissioners of Inland Revenue” substitute “the Commissioners of Her Majesty’s Revenue and Customs”.
S.R. (NI) 1987 No. 288; relevant amending Regulations are S.R. (NI) 1988 No. 107, S.R. (NI) 1992 No. 304, S.R. (NI) 1994 No. 300, S.R. (NI) 2002 No. 410 and S.R. (NI) 2005 No. 536.
Paragraph 5A was inserted by regulation 6(d) of S.R. (NI) 1988 No. 107.
Paragraph 1(a) was amended by regulation 6(e) of S.R. (NI) 1988 No. 107.
Paragraph 2A was inserted by regulation 2(4) of S.R. (NI) 2002 No. 410 and was amended by paragraph 1 of Schedule 2 to S.R. (NI) 2005 No. 536.
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