PART 3Amendment of Subordinate Legislation applicable to Northern Ireland

Amendment of the Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 198723

1

Amend the Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 198735 as follows.

2

In regulation 2 (schemes to which regulations 3 to 6 do not apply) for “trust scheme which is” to the end of that regulation substitute “trust scheme which is treated as becoming a registered pension scheme under section 153(9) of the Finance Act 2004 in accordance with paragraph 1(1)(f) of Schedule 36 to that Act (deemed registration of existing schemes).”.

3

In Schedule 1 (basic information about the scheme) for paragraph 5A36 substitute—

5A

Whether the scheme is registered under section 153 of the Finance Act 2004.

4

In Schedule 2 (information to be made available to individuals)—

a

in paragraph 1(a)37 for “section 649(2) of the Income and Corporation Taxes Act 198838” substitute “section 202(3) and (4) of the Finance Act 2004 (minimum contributions under pensions legislation)”; and

b

in paragraph 2A(3)(b)39—

i

for sub-head (ii) substitute—

ii

the scheme maintains its tax registration under section 153 of the Finance Act 2004, and

ii

in sub-head (iii) for “the Commissioners of Inland Revenue” substitute “the Commissioners of Her Majesty’s Revenue and Customs”.