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There are currently no known outstanding effects for the The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2013, Section 11.
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11. In regulation 3, for the heading and paragraph (1) substitute—
3.—(1) For the purposes of section 169(4) (information to be provided by a QROPS or former QROPS), the scheme manager of a QROPS must provide to HMRC—
(a)the name and address of the scheme, the date of its establishment and the name of the country or territory in which it is established;
(b)confirmation whether or not the scheme is regulated in the country or territory in which it is established and, if so, the name and address of the regulator and the reference number, if any, allocated by that regulator;
(c)the name and address of the tax authority for the scheme in the country or territory in which it is established and the reference number, if any, allocated by that tax authority;
(d)confirmation of the basis on which the scheme satisfies the requirements imposed by regulations 2 and 3 of the Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006;
(e)if a scheme satisfies regulation 2(2) of those Regulations solely because it fulfils the requirement in regulation 2(2)(c)(ii), or if a scheme satisfies regulation 3(1)(b) of those Regulations solely because it fulfils the requirement in regulation 3(4), evidence demonstrating that it fulfils the requirement set out in paragraph (ii) or (4), as the case may be;
(f)the name, address, contact details and legal status of the scheme manager; and
(g)any information or evidence required in writing, at any time, by HMRC relating to any of the matters referred to in sub-paragraphs (a) to (f).
No information is required to be provided under sub-paragraph (c) if the scheme was established by an organisation to which section 1 of the International Organisations Act 1968(1) applies by virtue of an Order in Council under subsection (1) of that section.
(1A) The information required under paragraph (1)(a) to (f) must be provided—
(a)five years after the date of the HMRC letter advising the QROPS of the reference number that had been allocated to it, and
(b)at the end of every succeeding period of five years.
This paragraph is subject to paragraph (1B).
(1B) Where this paragraph applies to a QROPS, paragraph (1A) does not apply and the information required under paragraph (1)(a) to (f) must be provided on the dates notified to the QROPS by HMRC.
(1C) Paragraph (1B) applies to a QROPS if—
(a)the date of the HMRC letter advising the QROPS of the reference number that had been allocated to it was before 1st April 2010, and
(b)less than fifteen years have passed since the date of that letter.
(1D) Where paragraph (1A) or (1B) applies, the required information may be provided at any time during the six months prior to the end of each five year period or the notified dates, as the case may be.”.
1968 c. 48; section 1 was amended by section 1(1) of the International Organisations Act 1981 (c. 9) and S.I. 2005/3542.
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