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The Registered Pension Schemes and Employer-Financed Retirement Benefits Schemes (Information) (Prescribed Descriptions of Persons) Regulations 2005
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- 2005 No. 3455
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations prescribe the descriptions of persons to whom the Inland Revenue may give a notice requiring the production of documents and the provision of information in connection with the matters mentioned in section 252(3) of the Finance Act 2004. Section 252(3) relates , among other things, to information about pension schemes which are or have been registered under Part 4 of that Act, or which are the subject of an application for registration and annuities purchased with sums or assets held for the purposes of a registered pension scheme.
Regulation 1 provides for citation, commencement and interpretation.
Regulation 2 prescribes the descriptions of persons on whom a notice under section 252 may be served.
A regulatory impact assessment in respect of the provisions of Part 4 of the Finance Act 2004 and subordinate legislation under it was published by the Board of Inland Revenue on 8 April 2004, and is available on the Inland Revenue website at www.inlandrevenue.gov.uk/ria/simplifying-pensions.pdf or (for hard copies) by writing to Inland Revenue Pensions Simplification team, Room 132, New Wing, Somerset House, London WC2R 1LB.
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