(1)Scheme regulations must require the scheme manager for a scheme under section 1 which is a defined benefits scheme to provide benefit information statements to each person in pensionable service under the scheme in accordance with this section.
(2)A benefit information statement must include—
(a)a description of the benefits earned by the person in respect of his or her pensionable service, and
(b)such other information as Treasury directions may specify.
(3)The information included in a benefit information statement must comply with such requirements as Treasury directions may specify.
(4)A benefit information statement must be provided—
(a)no later than the relevant date, and
(b)at least once in each year ending with the anniversary of that date.
(5)The relevant date is the last day of the period of 17 months beginning with the day on which scheme regulations establishing the scheme come into force.
(6)A benefit information statement must be provided in such manner as Treasury directions may specify.
Commencement Information
I1S. 14(1)(4)(5) in force at 28.2.2014 by S.I. 2014/433, art. 4(a)
I2S. 14(2)(3)(6) in force at 1.11.2013 for specified purposes by S.I. 2013/2818, art. 3(a)
I3S. 14(2)(3)(6) in force at 28.2.2014 in so far as not already in force by S.I. 2014/433, art. 4(a)