12.—(1) The Board may by notice in writing require any person who is, or who at any time has been, —
(a)a scheme administrator to whom contributions have been paid under paragraph 6A(2) and (3) of the Schedule, or
(b)a scheme member who has paid such contributions,
to furnish to them within such time (not being less than 14 days) as may be provided in the notice such information and in such form as may be prescribed in the notice.
(2) If the Board by notice under section 19(3)(1) withdraw their approval of a scheme in relation to which contributions have been paid under paragraph 6A(2) and (3) of the Schedule, the scheme administrator shall within 30 days furnish to the Board in relation to that scheme the information prescribed in paragraph (3).
(3) The information prescribed in this paragraph is —
(a)the full name, address, national insurance number and tax office reference of each scheme member who has paid contributions after the date specified in the notice (in this regulation referred to as “the relevant contributions”);
(b)the amount of the relief obtained under section 21(4) by means of the relevant contributions;
(c)the amount of such relief actually due; and
(d)the difference between the relief referred to in sub-paragraph (b) and that referred to in sub-paragraph (c).
(4) If a scheme member who has paid contributions under paragraph 6A(2) and (3) of the Schedule fails to comply with the requirements of regulation 5(1)(b), the scheme administrator to whom such contributions have been made shall within 30 days furnish to the Board the information prescribed in paragraph (5).
(5) The information prescribed in this paragraph is —
(a)the full name, address, national insurance number and tax office reference of the scheme member;
(b)the amount of relief obtained by him under section 21(4) by means of such contributions;
(c)the amount of such relief actually due; and
(d)the difference between the relief referred to in sub-paragraph (b) and that referred to in sub-paragraph (c).
Subsection (3) was amended by the Finance (No.2) Act 1987 (c. 51), Schedule 3, paragraph 2(1).