Information about schemes, other than approved or statutory schemes
8(1)This paragraph has effect as respects a retirement benefits scheme which is neither an approved scheme nor a statutory scheme.
(2)It shall be the duty of every employer—
(a)if there subsists in relation to any of his employees any such scheme, to deliver particulars of that scheme to the Board within three months beginning with the date on which the scheme first comes into operation in relation to any of his employees, or the date of the coming into force of this paragraph, whichever is the later, and
(b)when required to do so by notice given by the Board, to furnish within the time limited by the notice such particulars as the Board may require with regard to—
(i)any retirement benefits scheme relating to the employer ; or
(ii)the employees of his to whom any such scheme relates.
(3)It shall be the duty of the administrator of any such scheme, when required to do so by notice given by the Board, to furnish within the time limited by the notice such particulars as the Board may require with regard to the scheme.
(4)This paragraph shall come into force on the same date as section 23 of this Act.