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(1)The person responsible for a pension arrangement under which TE has, at any time, acquired rights by virtue of the transfer of the appropriate amount (see section 104(11)) is, on the trustee making a written request, to provide the trustee with such information about the arrangement and the rights under it of TR and TE as the trustee may reasonably require for, or in connection with, the making of an application for a recovery order.
(2)Nothing in the provisions mentioned in subsection (3) applies to a court exercising its power to make a recovery order (see section 105(1)).
(3)The provisions are—
(a)any provision of section 159 of the Pension Schemes Act 1993 or section 91 of the Pensions Act 1995 (which prevent assignation and the making of orders which restrain a person from receiving anything the person is prevented from assigning),
(b)any provision of any enactment (whether passed or made before or after the passing of the 1999 Act) corresponding to any of the provisions mentioned in paragraph (a), or
(c)any provision of the arrangement in question corresponding to any of those provisions.
(4)Regulations may, for the purposes of the recovery provisions, make provision about the calculation and verification of—
(a)any such value as is mentioned in section 105(5)(c),
(b)any such amounts as are mentioned in section 105(7)(a) and (b).
(5)The power conferred by subsection (4) includes power to provide for calculation or verification—
(a)in such manner as may, in the particular case, be approved by a prescribed person, or
(b)in accordance with guidance from time to time prepared by a prescribed person.
(6)References in the recovery provisions to the person responsible for a pension arrangement are to—
(a)the trustees, managers or providers of the arrangement, or
(b)the person having, in relation to the arrangement, functions corresponding to those of a trustee, manager or provider.
(7)In this section—
“prescribed” means prescribed by regulations,
“the recovery provisions” means this section and sections 98, 99, 100 and 105, and
“regulations” means regulations made by the Secretary of State.
(8)Regulations under the recovery provisions may contain such incidental, supplemental and transitional provisions as appear to the Secretary of State necessary or expedient.
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