118 Information

118 Ìý±õ²Ô´Ú´Ç°ù³¾²¹³Ù¾±´Ç²Ô

(1)     The Treasury may by regulations make provision requiring a person specified or described in the regulations to give the Treasury a document or other information specified or described in the regulations.

(2)     Regulations under subsection (1) may only make provision in respect of documents or other information which the Treasury reasonably require for the purposes of—

(a)     making regulations under this Part,

(b)     establishing or administering a new public scheme, including transferring qualifying accrued rights to such a scheme, or

(c)     administering arrangements under which a qualifying liability arises.

(3)     Regulations under subsection (1) may, among other things, include—

(a)     provision about the time when the document or other information must be given;

(b)     provision about the form and manner in which it must be given;

(c)     provision for the imposition of a financial penalty on a person who, without reasonable excuse, fails to comply with a requirement imposed by the regulations (including provision for appeals to a court or tribunal).

(4)

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