Finance Act 2016

Amendments of regulations

26 After regulation 14B insert—

“14C Individual protection 2016: provision of information by scheme administrator to member on request

(1) Where—

(a) an individual is a member of a registered pension scheme on 5 April 2016,

(b) the individual makes a written request to the scheme administrator for the information mentioned in paragraph (2), and

(c) the request is received by the scheme administrator before 6 April 2020,

the scheme administrator must provide the individual with the information within 3 months following receipt of the request.

(2) The information is such information relating to the member’s rights under the scheme as is necessary for calculating, in accordance with Part 2 of Schedule 4 to the Finance Act 2016 (individual protection 2016), the member’s relevant amount for the purposes of paragraph 9(2) of that Schedule.”