(This note is not part of the Regulations)
These Regulations set out the prescribed information that must be supplied to the Inland Revenue by those persons responsible for administering employer-financed retirement benefits schemes.
Regulation 1 provides for citation and commencement and Regulation 2 provides for interpretation
Regulation 3 prescribes the person who must supply information to the Inland Revenue
Regulation 4 prescribes the information that must be supplied in relation to the coming into operation of a scheme.
Regulation 5 prescribes the information that must be supplied in relation to the provision of relevant benefits.
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 website of Her Majesty’s Revenue and Customs at www.hmrc.gov.uk/ria/simplifying-pensions.pdf or obtained by writing to The Ministerial Correspondence Unit, 1st Floor, Ferrers House, PO Box 38, Castle Meadow Road, Nottingham, NG2 1BB.