2. Regulation 3 of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005(1) (particulars required to be included in returns under section 254) is amended as follows—
(a)number the existing text as paragraph (1);
(b)in column 2 of Table 1 (specified particulars), in the second item omit the words “, date of birth, address”; and
(c)at the end insert—
“(2) Where an individual provides the scheme administrator with written confirmation that the individual does not qualify for a national insurance number, the scheme administrator must—
(a)provide the Commissioners with the individual’s date of birth and address in order to obtain an alternative number from them, and
(b)provide this alternative number in place of the national insurance number (where the national insurance number is required by paragraph (1)).
(3) Paragraph (4) applies to any amended return (made in accordance with regulation 6)—
(a)delivered on or after 6th April 2011 in respect of a return under section 254 of the Act delivered before 6th April 2011, and
(b)which relates to an individual whose details were included in the return under section 254 of the Act in relation to which an amended return is being made.
(4) Where paragraph (1) requires the scheme administrator to provide the Commissioners with an individual’s national insurance number and where the national insurance number is not known to the scheme administrator—
(a)paragraph (2) does not apply, and
(b)the scheme administrator may provide the date of birth in place of the national insurance number.”.