Law

The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2014

United Kingdom · regulation

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In force since 2016-09-15, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 6 provisions

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6 provisions

Title and introductory text

2014 No. 1843 Income Tax The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2014 Made at 15.48 p.m. on 21st July 2014 Laid before the House of Commons 22nd July 2014 Coming into force 18th August 2014 The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 251 of the Finance Act 2004 and now exercisable by them, and section 282(A1) of that Act.

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1 Citation, commencement and effect

(1) These Regulations may be cited as the Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2014 and come into force on 18th August 2014. (2) The amendments in regulations 2 to 5 have effect for the tax year 2014-15 and subsequent years.

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2 Amendment of the Registered Pension Schemes (Provision of Information) Regulations 2006

The Registered Pension Schemes (Provision of Information) Regulations 2006 are amended as follows.

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3

In regulation 2(1) (interpretation) after the definition of “fixed protection 2014” insert— “individual protection 2014” means transitional protection provided for under Part 1 of Schedule 6 to the Finance Act 2014; .

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4

(1) The table appended to regulation 3(1) (provision of information by scheme administrator to the Commissioners) is amended as follows. (2) In entry 6 (benefit crystallisation events and enhanced lifetime allowance, enhanced protection, fixed protection or fixed protection 2014)— (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) in the first column omit paragraph (a), (c) in the first column omit “or” at the end of paragraph (b)(iii) and insert at the end of paragraph (b)(iv)— , or (v) individual protection 2014. , and (d) in the second column omit “or” at the end of paragraph (b) and insert at the end of paragraph (c)— , or (d) the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 (where the member relies on individual protection 2014). .

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5

Regulation 11 (information provided by member to scheme administrator: enhanced lifetime allowance, enhanced protection, fixed protection or fixed protection 2014) is amended as follows— (a) in the heading, for “or fixed protection 2014” substitute “, fixed protection 2014 or individual protection 2014”, and (b) the existing provision becomes paragraph (1) and after that paragraph insert— (2) If the member of a registered pension scheme intends to rely on entitlement to individual protection 2014 by virtue of Part 1 of Schedule 6 to the Finance Act 2014 (“Part 1”), the member must notify the scheme administrator of— (a) the reference number issued by the Commissioners under the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014; and (b) the member’s relevant amount calculated in accordance with Part 1. .

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