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The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013
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[F115. Where benefit is not yet payable to the person—E+W+S
(a)the amount representing the member’s share of the available assets of the scheme,
(b)the period for which that amount applies,
(c)except where information under this paragraph is provided to the person for the first time—
(i)any adjustment to that amount since the previous year, both in monetary terms and as a percentage increase or decrease,
(ii)where applicable, an explanation of why that amount has been adjusted or, as the case may be, remained the same, and
(d)an explanation of when an adjustment in that amount may next occur.]
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