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
”
.