The Registered Pension Schemes (Provision of Information) (Miscellaneous Amendments) Regulations 2026
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Change 1
6 Amendments to regulation 10
(1) Regulation 10 (death: provision of information by personal representatives to the Commissioners) is amended as follows. (2) In paragraph (2)— (a) omit the “and” at the end of sub-paragraph (c), and (b) after sub-paragraph (c) insert— (ca) for the individual referred to in sub-paragraph (bb), confirmation of the amount (if any) by which that individual’s entitlement to the lump sum death benefit was reduced because of an adjustment under section 226B(6) of IHTA 1984; and . (3) In paragraph (3)(b), for “30 days” substitute “2 months”.
6 Amendments to regulation 10
(1) Regulation 10 (death: provision of information by personal representatives to the Commissioners) is amended as follows. (2) In paragraph (2)— (a) omit the “and” at the end of sub-paragraph (c), and (b) after sub-paragraph (c) insert— (ca) for the individual referred to in sub-paragraph (bb), confirmation of the amount (if any) by which that individual’s entitlement to the lump sum death benefit was reduced because of an adjustment under section 226B(6) of IHTA 1984; and . (3) In paragraph (3)(b), for “30 days” substitute “2 months”.
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