The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013

This section has no associated Explanatory Memorandum

F13.—(1) Where a personal pension scheme was an appropriate scheme at any time before the abolition date—E+W+S

(a)the date of birth used in determining the appropriate age-related percentage for the purposes of section 45(1) of the 1993 Act (amount of minimum contributions),

(b)the name and postal or electronic address of any person who can be contacted if the date of birth is incorrect, and

(c)the amount of the minimum contributions paid by the Secretary of State in respect of the member during the 12 months preceding a specified date that are attributable to section 45(1) of the 1993 Act identifying separately that part of the contributions that is attributable to tax relief on the employee’s share of minimum contributions, being the difference between that share and the grossed-up equivalent of that share.

(2) In sub-paragraph (1)(c), the expressions “employee’s share” and “grossed-up equivalent” have the meanings given to them by section 202(3) and (4) of the Finance Act 2004 (minimum contributions under pensions legislation).

Textual Amendments