Part 7 Overseas Pensions
Taxation of Pensions Act 2014 (2014 c 30) | Legislation

Part 7 Overseas Pensions

92

In section 169(4) of FA 2004 (regulations about the provision of information by scheme managers of schemes that are or have been qualifying recognised overseas pension schemes) before the “and†at the end of paragraph (b) insert—

“(ba)     give information of a prescribed description to the scheme manager of a QROPS or former QROPS,

(bb)     give information of a prescribed description to the scheme administrator of a registered pension scheme,

(bc)     give information of a prescribed description to a member, or former member, of the QROPS or former QROPS,â€.

93

(1)     Section 251 of FA 2004 (regulations about the provision of information) is amended as follows.

(2)     In subsection (4)—

(a)     omit the “or†at the end of paragraph (a), and

(b)     after paragraph (b) insert—

“(c)     requiring scheme administrators of registered pension schemes to provide information of a prescribed description to scheme managers of qualifying recognised overseas pension schemes, or

(d)     requiring members or former members of a relevant non-UK pension scheme to provide information to the scheme administrators, or scheme managers, of registered pension schemes or other relevant non-UK pension schemes.â€

(3)     In subsection (6) at the end insert

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