Citation, commencement and effect
1.—(1) These Regulations may be cited as the Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2013 and come into force on 12th August 2013.
(2) The amendments in regulations 3, 4(2) and 5 have effect for the tax year 2014-15 and subsequent years.
(3) The amendments in regulations 4(3) and 6 have effect in relation to recognised transfers which are requested by the member on or after 12th August 2013.
(4) The amendment in regulation 4(4) has effect in relation to pension savings statements for pension input periods ending in tax year 2013-14 and subsequent years(1).
Pension input period is defined in section 238 of the Finance Act 2004. Section 238 was amended by paragraph 16 of Schedule 17 to the Finance Act 2011 (c. 11).