Legislation – The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
Part 3Amendments of subordinate legislation
The Pension Schemes (Information Requirements for Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) Regulations 200623.
(1)
In the Pension Schemes (Information Requirements for Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) Regulations 200632, is amended as follows.
(2)
In regulation 3 (information — QROPS and former QROPS)—
(a)
in paragraph (2), in sub-paragraph (da)(iiia), after “if so,” insert “the amount of the member’s overseas transfer allowance that was available on the making of the transfer and”
.
(b)
In paragraph (2B), after sub-paragraph (b) insert—
“(ba)
the amount of the member’s overseas transfer allowance that was available on the making of the transfer,”