Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information)

The Commissioners for Her Majesty’s Revenue and Customs give notice in accordance with regulation 1 of the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (S.I. 2006/570) that 16th October 2007 is the day appointed for the coming into force of the following provisions of those Regulations.

Provisions

The provisions are—

(a)	Parts 1 and 2 of the Regulations,
(b)	regulation 5(2) to the extent that it relates to the information prescribed below from Schedule 2, and
(c)	Part 4 of the Regulations to the extent that it relates to the provisions and information mentioned above.

Information to be delivered electronically

The prescribed information is—

(a)	a notification by Revenue & Customs under section 153(6) of the Finance Act 2004 of a decision on an application to register a pension scheme under section 153(4);
(b)	a notice under section 250 of the Finance Act 2004 requiring the scheme administrator of a registered pension scheme to deliver a return under that section,
(c)	a notice under section 252 of the Finance Act 2004 (notices requiring documents or particulars about registered pension schemes, etc.) to a person of a description prescribed by the Registered Pension Schemes and Employer-Financed Retirement Benefits Schemes (Information) (Prescribed Descriptions of Persons) Regulations 2005 (S.I. 2005/3455) to produce or provide documents or particulars,
(d)	an assessment made by Revenue and Customs under section 254 or 255 of the Finance Act 2004 (assessments on scheme administrators and others under Part 4),
(e)	a notice issued by Revenue and Customs in respect of a penalty imposed under any of sections 257 to 266 of the Finance Act 2004 (penalties for non-compliance with requirements to provide information or furnish returns).
Paul Gray, Dave Hartnett,

Two of the Commissioners for Her Majesty’s Revenue and Customs