Finance Act 2016

Amendments of regulations

26After regulation 14B insert—

14CIndividual protection 2016: provision of information by scheme administrator to member on request

(1)Where—

(a)an individual is a member of a registered pension scheme on 5 April 2016,

(b)the individual makes a written request to the scheme administrator for the information mentioned in paragraph (2), and

(c)the request is received by the scheme administrator before 6 April 2020,

the scheme administrator must provide the individual with the information within 3 months following receipt of the request.

(2)The information is such information relating to the member’s rights under the scheme as is necessary for calculating, in accordance with Part 2 of Schedule 4 to the Finance Act 2016 (individual protection 2016), the member’s relevant amount for the purposes of paragraph 9(2) of that Schedule.