The Stakeholder Pension Schemes Regulations 2000

[F1 2.   The information which is listed in this paragraph, as mentioned in regulation 18A(1) and (7) and subject to paragraph 4, is— E+W+S

(a) the amount of the value mentioned in paragraph 1(b) that is attributable to investment gains or losses made or sustained by the scheme during that statement year;

(b) the amount of each contribution made by or on behalf of, or made in respect of, the member (except contributions falling within sub-paragraph (c) of this paragraph) and the date on which it was received;

(c) the amount of each contribution made by any employer on behalf of or in respect of the member and the date on which it was received;

(d) except where contributions referred to in sub-paragraphs (b) and (c) are increased by the trustees or manager in anticipation of a payment to the scheme by the Inland Revenue by way of tax relief in respect of the member, the amount of each such payment by the Inland Revenue and the date on which it was received;

F2 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3 (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(h) the amount of any transfer payment made to the scheme in respect of the member, the name of the scheme or arrangement from which the payment was made and the date on which it was made;

(i) any amount credited to the member’s account in respect of a credit within the meaning of section 29 (pension sharing: creation of pension debits and credits);

(j) any reduction under section 31 (pension sharing: reduction of benefit), or any enactment in force in Northern Ireland corresponding to that section, in the benefits or future benefits to which the member is entitled under the scheme;

F4 (k) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(l) any amount paid to the member by way of income withdrawal or dependants’ income withdrawal as defined in paragraph 7 or, as the case may be, 21 of Schedule 28 to the Finance Act 2004 (registered pension schemes: authorised pensions – supplementary);

(m) any other amount deducted from the member’s account, the nature of the deduction and the date on which it was made;

(n) the total amount of any part of any of the contributions and payments mentioned in sub-paragraphs (b) to (i) which has not been credited to the member’s account and the manner in which that amount has been used; and

(o) where the whole or any part of the member’s rights under the scheme is represented by rights in a with-profits fund—

(i) the principles adopted in allocating rights under that fund, including the extent of any smoothing of investment returns and the levels of any guarantees, and

(ii) the principles which will be adopted in allocating such rights if the member’s rights under the scheme cease to be represented by rights in that fund.]

Textual Amendments

F1 Sch. 3 inserted (1.12.2010) by The Occupational, Personal and Stakeholder Pension Schemes (Disclosure of Information) (Amendment) Regulations 2010 (S.I. 2010/2659), regs. 1(2), 4(7), Sch.

F2 Sch. 3 para. 2(e)(f) omitted by SI 2011/1245 reg. 20(4)(b) (as substituted) (6.4.2015) by virtue of The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (S.I. 2013/2734), reg. 1(1), Sch. 9 para. 18(3)

F3 Sch. 3 para. 2(g) omitted by SI 2011/1245 reg. 20(4)(b) (as substituted) (6.4.2015) by virtue of The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (S.I. 2013/2734), reg. 1(1), Sch. 9 para. 18(3)

F4 Sch. 3 para. 2(k) revoked (6.4.2013) by The Occupational and Stakeholder Pension Schemes (Miscellaneous Amendments) Regulations 2013 (S.I. 2013/459), regs. 1, 8(2)(e)