Legislation – Finance Act 2024
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)”.