The Public Service Pensions (Record Keeping and Miscellaneous Amendments) Regulations 2014
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Change 1
5 Records of transactions
In respect of transactions, the records which are specified are— (a) any employer contribution or member contribution paid in relation to each active member; (b) payments of pensions and benefits including the date of the payment; (c) except where the payment is a payment under paragraph (b) or (f), payments made by, or on behalf of, the scheme manager to any person including— (i) the name and address of the person to whom payment was made; and (ii) the reason for that payment; (d) any movement or transfer of assets from the scheme to any person including— (i) the name and address of the person to whom the assets were moved or transferred; and (ii) the reason for that transaction; (e) the receipt or payment of money or assets in respect of the transfer of members into or out of the scheme including— (i) the name of that member; (ii) the terms of the transfer; (iii) the name of the scheme into or out of which the member has been transferred; (iv) the date of the transfer; and (v) the date of receipt or payment of money or assets; (f) payments made to any member who leaves the scheme, other than on a transfer, including— (i) the name of that member; (ii) the date of leaving; (iii) the member’s entitlement at that date; (iv) the method used for calculating any entitlement under the scheme; and (v) how that entitlement was discharged; (g) payments made to any employer participating in the scheme; (h) any amount due to the scheme which has been written off in the scheme’s accounts; and (i) any other payment to the scheme including the name and address of the person from whom it is received and, where a payment is made in respect of a member, the name of the member in respect of whom it is made.
5 Records of transactions
In respect of transactions, the records which are specified are— (a) any employer contribution or member contribution paid in relation to each active member; (b) payments of pensions and benefits including the date of the payment; (c) except where the payment is a payment under paragraph (b) or (f), payments made by, or on behalf of, the scheme manager to any person including— (i) the name and address of the person to whom payment was made; and (ii) the reason for that payment; (d) any movement or transfer of assets from the scheme to any person including— (i) the name and address of the person to whom the assets were moved or transferred; and (ii) the reason for that transaction; (e) the receipt or payment of money or assets in respect of the transfer of members into or out of the scheme including— (i) the name of that member; (ii) the terms of the transfer; (iii) the name of the scheme into or out of which the member has been transferred; (iv) the date of the transfer; and (v) the date of receipt or payment of money or assets; (f) payments made to any member who leaves the scheme, other than on a transfer, including— (i) the name of that member; (ii) the date of leaving; (iii) the member’s entitlement at that date; (iv) the method used for calculating any entitlement under the scheme; and (v) how that entitlement was discharged; (g) payments made to any employer participating in the scheme; (h) any amount due to the scheme which has been written off in the scheme’s accounts; and (i) any other payment to the scheme including the name and address of the person from whom it is received and, where a payment is made in respect of a member, the name of the member in respect of whom it is made.
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