- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Director or Officer4
Responsible Person2
Trader2
Other Acts binding the same actors
If a role above is yours, these are the other instruments that most often bind it.
Director or Officer — also bound by 429 other Acts
Insolvency (England and Wales) Rules 2016
162 duties
Companies Act 2006
126 duties
Insolvency Act 1986
77 duties
Building Societies Act 1986
32 duties
Responsible Person — also bound by 108 other Acts
MH(CT)(S)A 2003
30 duties
Trader — also bound by 825 other Acts
Value Added Tax Regulations 1995
416 duties
Companies Act 2006
243 duties
Companies Act 1985
85 duties
What it requires
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
s.005
Provision of information by employer company to the Commissioners
Regulated
- Report unauthorised employer pension payments to HMRCTrader
s.009
Death: provision of information by insurance company to personal representatives
Regulated
- Provide death benefit allowance information to personal representatives upon requestTrader
s.014
Annual allowance: annual provision of information by scheme administrator to member
Regulated
- Send pension savings statements to members who exceed the annual allowanceDirector or Officer
s.014
Annual allowance: provision of information by scheme administrator to member on request
Regulated
- Provide pension annual allowance information to members on requestDirector or Officer
s.015
Annual allowance: information to be provided to scheme administrators by certain persons
Regulated
- Provide pension input data to scheme administrators for annual allowance calculationsResponsible Person
s.015
Annual allowance: additional information to be provided to scheme administrators by certain persons
Regulated
- Provide corrected pension information to scheme administrator if errors foundResponsible Person
s.016
Pensions and annuities in payment: information provided to and by insurance companies
Regulated
- Provide allowance statements to insurers and pensionersDirector or Officer
s.017
Payments to insurance companies from drawdown pension funds
Regulated
- Provide statement to insurance company after using drawdown funds to buy pension or annuityDirector or Officer
37 other provisions — procedural and definitional
s.001
Citation, commencement and effect
s.002
Interpretation
s.003
Provision of information by scheme administrator to the Commissioners
s.004
Provision of information in respect of a pension scheme which has been wound-up
s.005
Unauthorised borrowing: Provision of information by scheme administrator to the Commissioners
s.005
Minimum income requirement: provision of information by scheme administrator to the Commissioners for the tax year 2011-12
s.006
Scheme administration
s.007
Relevant benefit crystallisation events: amount of member’s allowances expended
s.008
Death: provision of information by scheme administrator to personal representatives
s.010
Death: provision of information by personal representatives to the Commissioners
s.010
Death: provision of information by scheme administrator to trustee
s.010
Death: provision of information by trustee to beneficiary
s.011
Information provided by member to scheme administrator: enhanced allowances, enhanced protection , fixed protection , fixed protection 2014 , individual protection 2014 , fixed protection 2016 or individual protection 2016
s.011
Information provided by members to scheme administrators: recycling of lump sums
s.011
Information provided by members to scheme administrators: pension commencement lump sums
s.011
Information provided by members to scheme administrators: recognised transfers
s.011
Information provided by members to scheme administrators: overseas transfers
s.011
Information provided by individuals to scheme administrator: national insurance number
s.012
Information about scheme administrator’s liability for a lifetime allowance charge
s.012
Provision of information about liability for overseas transfer charge etc
s.013
Provision of information about unauthorised payments
s.014
Information provided to members by scheme administrators about relevant benefit crystallisation events
s.014
Individual protection 2016: provision of information by scheme administrator to member on request
s.014
Annual allowance: provision of updated information by scheme administrator to member
s.014
Information provided to member by scheme administrator where it appears member may be first flexibly accessing pension rights
s.014
Passing-on by member of information under regulation 14ZA if active or contributing etc
s.014
Information provided by scheme administrators on recognised transfers
s.014
Further information provided by scheme administrators on recognised transfers to overseas schemes
s.014
Individual to whom flexible drawdown arrangements applied before 6 April 2015 must tell other schemes if active or contributing etc
s.014
Member to inform other schemes if active or contributing etc and, under paragraph 8C of Schedule 28, drawdown pension fund becomes flexi-access drawdown fund and is flexibly accessed
s.015
Information between scheme administrators
s.015
Information between scheme administrators: transfer of dependant’s, nominee’s or successor’s funds
s.017
Transfers between insurance companies
s.017
Information between insurance companies: transfer of sums or assets representing beneficiaries’ annuities
s.017
Information between insurance companies: transfer of sums or assets representing beneficiaries’ short-term annuities
s.018
Retention of records
s.019
Lump sums to which paragraph 1B of Schedule 29 applies
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.