Legislation – Finance Act 2024
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2024, Paragraph 110.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Schedule 9Pensions
Part 5Provision of information
Amendments of the Registered Pension Schemes (Provision of Information) Regulations 2006
110
(1)
Regulation 10 (death: provision of information by personal representatives to the Commissioners for His Majesty’s Revenue and Customs) is amended as follows.
(2)
In paragraph (1), in sub-paragraph (b)—
(a)
omit “, or any benefit crystallisation event 5C or 5D,”;
(b)
for “a lifetime allowance charge” substitute “the member’s lump sum and death benefit allowance being exceeded”
.
(3)
Omit paragraphs (1A) and (1B).
(4)
In paragraph (2)—
(a)
“(aa)
the name of each other pension scheme (if any) of which the deceased member was a member, and the name and address of the scheme administrator of each such scheme;”;
(b)
in paragraph (b), after “name” insert “, date of birth, date of death and national insurance number”
;
(c)
“(ba)
each relevant reference number (if any) in relation to the deceased member;
(bb)
the name, address, date of birth and national insurance number of the individual to whom the relevant lump sum death benefit is paid;”;
(d)
in sub-paragraph (d), for “the chargeable amount in respect of which a lifetime allowance charge is payable” substitute “the amount by which the member’s lump sum and death benefit allowance is exceeded”
.
(5)
Omit paragraphs (2A) and (2B).
(6)
In paragraphs (3) and (5) omit “, (1A) or (1B)”.