- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
3.—(1) Amend the Personal Pension Schemes (Disclosure of Information) Regulations 1987(1) as follows.
(2) In regulation 2 (schemes to which regulations 3 to 6 do not apply) for “trust scheme which is” to the end of that regulation substitute “trust scheme which is to be treated as becoming a registered pension scheme under section 153(9) of the Finance Act 2004 in accordance with paragraph 1(1)(f) of Schedule 36 to that Act.”.
(3) In Schedule 1 (basic information about the scheme) for paragraph 5A(2) substitute—
“5A. Whether the scheme is registered under section 153 of the Finance Act 2004.”.
(4) In Schedule 2 (information to be made available to individuals)—
(a)in paragraph 1(a) for “section 649(2) of the Income and Corporation Taxes Act 1988” substitute “section 202(3) and (4) of the Finance Act 2004 (minimum contributions under pensions legislation)”; and
(b)in paragraph 2A(3)(b)(3)—
(i)for head (ii) substitute—
“(ii)the scheme maintains its tax registration under section 153 of the Finance Act 2004; and”; and
(ii)in head (iii), for “the Commissioners of Inland Revenue” substitute “the Commissioners of Her Majesty’s Revenue and Customs”.
S.I. 1987/1110; relevant amending instruments are S.I. 1988/474, 1992/1531, 1993/519, 1994/1062, 1996/776 and 1435, 1997/786, 2000/2691, 2001/3649, 2002/1383 and 2005/2877.
Paragraph 5A was inserted by S.I. 1988/474.
Paragraph 2A was inserted by S.I. 2002/1383 and was amended by S.I. 2005/2877.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: