SCHEDULES

SCHEDULE 1Pension flexibility etc

Part 7Overseas pensions

93

1

Section 251 of FA 2004 (regulations about the provision of information) is amended as follows.

2

In subsection (4)—

a

omit the “or” at the end of paragraph (a), and

b

after paragraph (b) insert—

c

requiring scheme administrators of registered pension schemes to provide information of a prescribed description to scheme managers of qualifying recognised overseas pension schemes, or

d

requiring members or former members of a relevant non-UK pension scheme to provide information to the scheme administrators, or scheme managers, of registered pension schemes or other relevant non-UK pension schemes.

3

In subsection (6) at the end insert “ ; and “relevant non-UK scheme” has the meaning given by paragraph 1 of Schedule 34 ”.