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25.—(1) The information mentioned in paragraph (2) must be given in accordance with this regulation where—
(a)the scheme is being wound up, and
(b)the trustees or managers of the scheme have done what they can to discharge the scheme’s liabilities for a particular member or beneficiary of the scheme.
(2) The information is—
(a)the information listed in Part 2 of Schedule 8, and
(b)where the member or beneficiary of the scheme is, for the time being—
(i)entitled to payment of benefits, the information listed in paragraphs 6 and 7 of Schedule 7, or
(ii)except in relation to money purchase benefits, not entitled to payment of benefits, the information listed in paragraph 16 of Schedule 8.
(3) The information mentioned in paragraph (2) must be given to the member or beneficiary of the scheme except that an excluded person need not be given the information mentioned in paragraph (2)(b)(ii).
(4) The information must be given as soon as practicable after and in any event no more than three months of the date paragraph (1)(b) is satisfied.
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