130(1)The scheme administrator of a registered pension scheme must provide a statement to each relevant person before the end of the tax year 2024-25.
(2)In sub-paragraph (1) “relevant person” means—
(a)any member of the scheme—
(i)in relation to whom one or more benefit crystallisation events occurred before 6 April 2024, and
(ii)who on that date does not have an actual (as opposed to prospective) entitlement to be paid a pension, or
(b)the personal representatives of a member within paragraph (a) who has died.
(3)The statement must contain the information that would have been required to be provided under regulation 14(1) of the Provision of Information Regulations (information provided by scheme administrators about benefit crystallisation events) if such a requirement had arisen in relation to a benefit crystallisation event occurring immediately before 6 April 2024.
(4)In this paragraph—
“benefit crystallisation event” means a benefit crystallisation event within the meaning of Part 4 of FA 2004, as that Part had effect immediately before 6 April 2024;
“the Provision of Information Regulations” means the Registered Pension Schemes (Provision of Information) Regulations (S.I. 2006/567);
“scheme administrator” has the same meaning as in Part 4 of FA 2004.