90(1)The table in regulation 3(1) (provision of event reports by scheme administrators to HM Revenue and Customs) is amended as follows.U.K.
(2)In column 1 of the entry for reportable event 22 (report where scheme administrator provides pension savings statement under regulation 14A(1)) after “14A(1)” insert “ containing the information specified in regulation 14A(2) ”.
(3)After the entry for reportable event 22 insert—
| “23 Dual annual allowances | |
|---|---|
| The scheme administrator is required to provide a member with a pension savings statement under regulation 14A(1) containing the information specified in regulation 14A(10). | The tax year for which the statement is provided and the name and national insurance number of the member together with the information specified in regulation 14A(10)(a) and (b).” |
Commencement Information
I1Sch. 1 para. 90 in force at Royal Assent, but see Sch. 1 para. 91