http://www.legislation.gov.uk/uksi/2005/3455/introduction/made

The Registered Pension Schemes and Employer-Financed Retirement Benefits Schemes (Information) (Prescribed Descriptions of Persons) Regulations 2005

Income tax

Tax

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

These Regulations prescribe the descriptions of persons to whom the Inland Revenue may give a notice requiring the production of documents and the provision of information in connection with the matters mentioned in section 252(3) of the Finance Act 2004. Section 252(3) relates , among other things, to information about pension schemes which are or have been registered under Part 4 of that Act, or which are the subject of an application for registration and annuities purchased with sums or assets held for the purposes of a registered pension scheme.