(a) 6 April 2015 if on that date the individual is an accruing
member of any registered pension scheme, or

(b) if not, the first day after 6 April 2015 when the individual is
an accruing member of a registered pension scheme.

(3) 5The individual must, before the end of the relevant 13-week period,
provide the information specified in paragraph (5) to the scheme
administrator of each registered pension scheme of which the
individual is an accruing member on the first day of the relevant
13-week period; but this is subject to paragraphs (6) and (8).

(4) 10Where, in the case of a particular registered pension scheme other
than the flexed scheme, the individual is not an accruing member of
that other scheme on the first day of the relevant 13-week period but
becomes an accruing member of that other scheme on a day (“the
activation day”) after the first day of that period, the individual must,
15before the end of the 91 days beginning with the activation day,
provide the information specified in paragraph (5) to the scheme
administrator of that other scheme; but this is subject to paragraphs
(7) and (8).

(5) The information is that, as a result of section 227G(3), the individual
20is treated for the purposes of sections 227B to 227F as having first
flexibly accessed pension rights at the start of 6 April 2015.

(6) Paragraph (3) does not require that information to be provided to the
scheme administrator of a particular scheme if, immediately before 6
April 2015, section 165(3A) applied to an arrangement relating to the
25individual under that scheme.

(7) Paragraph (4) does not require that information to be provided to the
scheme administrator of a particular scheme if the individual
becomes an accruing member of that scheme upon or after becoming
a member of that scheme as a result of a recognised transfer made to
30the scheme after 6 April 2015.

(8) Paragraph (3) or (4), as the case may be, does not require that
information to be provided to the scheme administrator of a
particular scheme if the individual has complied with regulation
14ZB(3) or (4) or 14ZE(3) or (4), or has previously complied with
35paragraph (3) or (4), in relation to the scheme administrator of that
scheme.

(9) For the purposes of this regulation, the individual is an accruing
member of a registered pension scheme on any particular day if—

(a) the individual is an active member of the scheme on that day
40as a result of there presently being arrangements for the
accrual of benefits to or in respect of the individual under a
cash balance arrangement or hybrid arrangement, or

(b) a relevant contribution is made under the scheme on that
day.

(10) 45For the purposes of this regulation, a relevant contribution is made
under a registered pension scheme if—

(a) a relievable pension contribution is paid by or on behalf of
the individual under a non-cash-balance money purchase
arrangement relating to the individual under the scheme,

(b) a contribution is paid in respect of the individual by an
employer of the individual under a non-cash-balance money
purchase arrangement relating to the individual under the
scheme, or

(c) 5a contribution—

(i) paid under the scheme by an employer of the
individual, and

(ii) paid otherwise than in respect of any individual,

becomes held for the purposes of a non-cash-balance money
10purchase arrangement relating to the individual under the
scheme;

and in this paragraph “non-cash-balance money purchase
arrangement” means a money purchase arrangement other than a
cash balance arrangement.

14ZE 15 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

(1) Paragraphs (3) and (4) apply if—

(a) under paragraph 8C of Schedule 28, the drawdown pension
20fund in respect of an arrangement relating to an individual
under a registered pension scheme (the “flexed” registered
pension scheme) becomes the individual’s flexi-access
drawdown fund in respect of the arrangement, and

(b) on the conversion date, or at any later time, the individual is
25an accruing member (see paragraph (7)) of the flexed or any
other registered pension scheme.

(2) In this regulation “the relevant 13-week period” means the period of
91 days beginning with—

(a) the conversion date if on that date the individual is an
30accruing member of any registered pension scheme, or

(b) if not, the first day after that date when the individual is an
accruing member of a registered pension scheme.

(3) The individual must, before the end of the relevant 13-week period,
inform the scheme administrator of each other registered pension
35scheme of which the individual is an accruing member on the first
day of the relevant 13-week period—

(a) of the conversion, and

(b) of the conversion date or (if applicable) of the conversion’s
having occurred more than 2 years before the start of the
40relevant 13-week period;

but this is subject to paragraph (6).

(4) Where, in the case of a particular registered pension scheme other
than the flexed scheme, the individual is not an accruing member of
that other scheme on the first day of the relevant 13-week period but
45becomes an accruing member of that other scheme on a day (“the
activation day”) after the first day of that period, the individual must,
before the end of the 91 days beginning with the activation day,
inform the scheme administrator of that other scheme—

(a) of the conversion, and

(b) of the conversion date or (if applicable) of the conversion’s
having occurred more than 2 years before the activation day;

but this is subject to paragraphs (5) and (6).

(5) Paragraph (4) does not apply in connection with the individual
5becoming an accruing member of any particular scheme if the
individual becomes an accruing member of that scheme upon or
after becoming a member of that scheme as a result of a recognised
transfer after the conversion date.

(6) Paragraph (3) or (4), as the case may be, does not require the
10information concerned to be provided to the scheme administrator of
a particular scheme if the individual has complied with regulation
14ZB(3) or (4) or 14ZD(3) or (4), or has previously complied with
paragraph (3) or (4), in relation to the scheme administrator of that
scheme.

(7) 15For the purposes of this regulation, the individual is an accruing
member of a registered pension scheme on any particular day if—

(a) the individual is an active member of the scheme on that day
as a result of there presently being arrangements for the
accrual of benefits to or in respect of the individual under a
20cash balance arrangement or hybrid arrangement, or

(b) a relevant contribution is made under the scheme on that
day.

(8) For the purposes of this regulation, a relevant contribution is made
under a registered pension scheme if—

(a) 25a relievable pension contribution is paid by or on behalf of
the individual under a non-cash-balance money purchase
arrangement relating to the individual under the scheme,

(b) a contribution is paid in respect of the individual by an
employer of the individual under a non-cash-balance money
30purchase arrangement relating to the individual under the
scheme, or

(c) a contribution—

(i) paid under the scheme by an employer of the
individual, and

(ii) 35paid otherwise than in respect of any individual,

becomes held for the purposes of a non-cash-balance money
purchase arrangement relating to the individual under the
scheme;

and in this paragraph “non-cash-balance money purchase
40arrangement” means a money purchase arrangement other than a
cash balance arrangement.”

88 (1) Regulation 14A (annual allowance: annual provision of information by
scheme administrator to member) is amended as follows.

(2) In paragraph (1) (duty to provide annual pension savings statement)—

(a) 45in paragraph (b) at the beginning insert “either—

(i)”,

(b) in paragraph (b) at the end insert “or

(ii) both of the conditions in paragraph (9) are
met,”, and

(c) after “containing the information” insert “specified in paragraph (10)
if the condition in sub-paragraph (b)(ii) is met but otherwise
containing the information”.

(3) In the first sentence of paragraph (8) for “(1)” substitute “(1)(a)”.

(4) 5After paragraph (8) insert—

“(9) The conditions referred to in paragraph (1)(b)(ii) are as follows.

Condition D

The scheme administrator has reason to believe that the member has
first flexibly accessed pension rights for the purposes of sections
10227B to 227F.

Condition E

That the overall total of the following amounts is more than
£10,000—

• for each money purchase arrangement relating to the
  15member under the scheme, the pension input amount for the
  relevant pension input period in respect of the arrangement,
  and

• for each hybrid arrangement relating to the member under
  the scheme, the greater of such of input amounts A and B
  20mentioned in section 237 as are, for the purposes of section
  237, relevant input amounts for the relevant pension input
  period in the case of the arrangement.

(10) The information is—

(a) the total of—

(i) 25the pension input amounts for the relevant pension
input period in respect of each money purchase
arrangement relating to the member under the
scheme, and

(ii) the pension input amounts for the relevant pension
30input period in respect of each hybrid arrangement
under the scheme—

(a) that relates to the member, and

(b) for which the pension input amount for the
relevant pension input period is input amount
35A or B mentioned in section 237,

(b) the total of—

(i) the pension input amounts for the relevant pension
input period in respect of each defined benefits
arrangement relating to the member under the
40scheme, and

(ii) the pension input amounts for the relevant pension
input period in respect of each hybrid arrangement
under the scheme—

(a) that relates to the member,

(b) 45for which the pension input amount for the
relevant pension input period is input amount
C mentioned in section 237, and

(c) that is made before 14 October 2014 and has
not become a hybrid arrangement (whether or
50not for the first time) on or after that day,

(c) for each hybrid arrangement relating to the member under
the scheme—

(i) that is made on or after 14 October 2014 or has become
a hybrid arrangement (whether or not for the first
5time) on or after that day, and

(ii) for which the pension input amount for the relevant
pension input period is input amount C mentioned in
section 237,

which of input amounts A, B and C mentioned in section 237
10is a relevant input amount for the purposes of section 237 for
the relevant pension input period in the case of the
arrangement, and the amount of each of those input amounts
that in the case of the arrangement is a relevant input amount
for those purposes for that period,

(d) 15the unadjusted alternative annual allowance for the relevant
tax year, and the fact the member’s money-purchase input
sub-total for the relevant tax year will be tested against a
£10,000 allowance,

(e) the unadjusted alternative annual allowance for each of the
20three preceding tax years, and the fact that the member’s
money-purchase input sub-total for each of those preceding
years will be tested against a £10,000 allowance or, if any of
those preceding years is earlier than the tax year 2015-16, the
annual allowance for each such earlier year, and

(f) 25for each of those three preceding years, the information given
in the pension savings statement for the pension input period
ending in that year under, as the case may be, sub-
paragraphs (a) to (c) or paragraph (2)(a).

(11) If, in the case of a hybrid arrangement, input amount C mentioned in
30section 237—

(a) is a relevant input amount for the purposes of section 237 for
the relevant pension input period, and

(b) is equal to—

(i) input amount A or B mentioned in section 237 if that
35is the only other relevant input amount for the
purposes of section 237 for that period, or

(ii) the greater of input amounts A and B mentioned in
section 237 if both are relevant input amounts for the
purposes of section 237 for that period,

40the pension input amount in respect of the arrangement for that
period is, for the purposes of paragraph (10), treated as being input
amount A or B or, as the case may be, the greater of input amounts A
and B (and, in either case, not input amount C).

(12) In paragraph (10)(d) and (e) “the unadjusted alternative annual
45allowance”, in relation to a tax year, means the amount that would
be the member’s alternative annual allowance under section 227B(2)
for that tax year if any increases under section 228A(2) (carry
forward of unused allowance from preceding 3 years) are ignored.”

89 In regulation 14B(1) (information mentioned in regulation 14A to be
50supplied by scheme administrator at member’s request where no automatic

duty to supply it) for “regulations 14A(2) or (7)” substitute “regulation
14A(2), (7) or (10)”.

90 (1) The table in regulation 3(1) (provision of event reports by scheme
administrators to HM Revenue and Customs) is amended as follows.

(2) 5In column 1 of the entry for reportable event 22 (report where scheme
administrator provides pension savings statement under regulation 14A(1))
after “14A(1)” insert “containing the information specified in regulation
14A(2)”.

(3) After the entry for reportable event 22 insert—

91 The amendments made by this Part of the Schedule—

(a) come into force on 6 April 2015, and

(b) are to be treated as having been made by the Commissioners for Her
20Majesty’s Revenue and Customs under such of the powers cited in
the instrument containing the Regulations as are applicable.

Part 7 Overseas pensions

92 In section 169(4) of FA 2004 (regulations about the provision of information
25by scheme managers of schemes that are or have been qualifying recognised
overseas pension schemes) before the “and” at the end of paragraph (b)
insert—

“(ba) give information of a prescribed description to the scheme
manager of a QROPS or former QROPS,

(bb) 30give information of a prescribed description to the scheme
administrator of a registered pension scheme,

(bc) give information of a prescribed description to a member, or
former member, of the QROPS or former QROPS,”.

93 (1) Section 251 of FA 2004 (regulations about the provision of information) is
35amended as follows.

(2) In subsection (4)—

(a) omit the “or” at the end of paragraph (a), and

(b) after paragraph (b) insert—

“(c) requiring scheme administrators of registered
40pension schemes to provide information of a
prescribed description to scheme managers of
qualifying recognised overseas pension schemes, or

(d) requiring members or former members of a relevant
non-UK pension scheme to provide information to
the scheme administrators, or scheme managers, of
registered pension schemes or other relevant non-UK
5pension schemes.”

(3) In subsection (6) at the end insert “; and “relevant non-UK scheme” has the
meaning given by paragraph 1 of Schedule 34”.

94 In paragraph 5 of Schedule 33 to FA 2004 (conditions for scheme to be
qualifying overseas pension scheme include condition that manager has
10undertaken to comply with prescribed benefit crystallisation information
requirements) after sub-paragraph (2) insert—

“(2A) In sub-paragraph (2) “information relating to events that are
benefit crystallisation events”, in relation to any individuals,
includes (in particular) information relating to occasions that are,
15or could (depending on their relative timing) be, the occasions on
which the individuals first flexibly access pension rights for the
purposes of sections 227B to 227F.”

95 (1) Schedule 34 to FA 2004 (application of certain tax charges to non-UK
schemes) is amended as follows.

(2) 20In paragraph 1(3) (list of “member payment charges”) before the “and” at the
end of paragraph (d) insert—

“(da) the charges under section 636A(1A) and (1B) of ITEPA
2003 (uncrystallised funds pension lump sums),”.

(3) In paragraph 1(4)—

(a) 25after “The “member payment provisions” are” insert “—

(a)”, and

(b) at the end insert “, and

(b) section 636A(1A) to (1C) of ITEPA 2003.”

(4) After paragraph 5 insert—

“5A (1) 30Sub-paragraph (2) applies if—

(a) a payment is made (or treated by this Part as made) to or in
respect of a relieved member or transfer member of a
relevant non-UK scheme, and

(b) there is an amount of tax under a member payment charge
35that would be payable in respect of the payment, or part of
the payment, but for the operation of double taxation
arrangements.

(2) The payment or (as the case may be) that part of it—

(a) is “pension” for the purposes of Chapter 4 of Part 9 of
40ITEPA 2003 (foreign pensions), and

(b) is to be treated as included in the list, in section 576A of
ITEPA 2003, of payments that are “relevant withdrawals”
for the purposes of that section.”

(5) In paragraph 6 (tax under member payment charges to be reduced by
45foreign tax in respect of the payment concerned)—

(a) in sub-paragraph (1) after “in consequence of paragraph 1” insert
“, or by virtue of the operation of Chapter 4 of Part 9 of ITEPA 2003
in consequence of paragraph 5A,”, and

(b) in sub-paragraph (2) after “in consequence of paragraph 1” insert “or
55A”.

(6) In paragraph 7(2) (regulations modifying the application, in relation to
relevant non-UK schemes, of the member payment provisions) after
paragraph (b) insert—

“(ba) contain transitional provisions and savings,”.

(7) 10After paragraph 9 insert—

“9ZA (1) For the purposes of determining the annual allowance charge in
the case of an individual for a relevant tax year, a pension scheme
is to be treated for the purposes of section 227G as a registered
pension scheme if—

(a) 15in relation to that tax year, or

(b) in relation to any earlier tax year (whether or not a relevant
tax year),

the scheme is a currently-relieved non-UK pension scheme and
the individual is a currently-relieved member of the scheme.

(2) 20For the purposes of this paragraph, a tax year is a “relevant tax
year” in relation to an individual if—

(a) it is—

(i) the first tax year in relation to which the individual
is a currently-relieved member of any currently-
25relieved non-UK pension scheme, or

(ii) if later, the tax year 2015-16, or

(b) it is a tax year subsequent to the tax year identified under
paragraph (a).

9ZB (1) Sub-paragraph (2) has effect if at any particular time—

(a) 30an individual is a transfer member of a relevant non-UK
scheme,

(b) the scheme is, or at any previous time has been, a
qualifying recognised overseas pension scheme, and

(c) the particular time is not in a tax year in relation to which
35the scheme is a currently-relieved non-UK pension scheme
of which the individual is a currently-relieved member.

(2) Section 227G applies in the individual’s case as if the scheme, so
far as relating to the individual’s relevant transfer fund under the
scheme, were a registered pension scheme at the particular time.

(3) 40The reference in sub-paragraph (2) to the individual’s relevant
transfer fund under the relevant non-UK scheme is to be read in
accordance with paragraph 4.”

(8) In paragraph 11 (calculating pension input amounts for certain non-UK
money purchase arrangements) after sub-paragraph (2) insert—

“(3) 45Where a calculation under section 233(1) as applied by paragraph
8 is being carried out for the purposes of section 227F(3) in respect
of a period that ends at the end of a tax year (see paragraph 9 and

section 227F(1)), the appropriate fraction for the purposes of sub-
paragraph (1)(b) is the appropriate fraction given by sub-
paragraph (2) for that tax year (even where the period in respect of
which the calculation is being carried out is part only of that tax
5year).”

(9) In paragraphs 12(2) and 19(2) (regulations modifying the application, in
relation to relevant non-UK schemes, of the annual allowance provisions
and lifetime allowance provisions) before the “and” at the end of paragraph
(b) insert—

“(ba) 10contain transitional provisions and savings,”.

96 (1) The Pension Schemes (Application of UK Provisions to Relevant Non-UK
Schemes) Regulations 2006 (S.I. 2006/207S.I. 2006/207) are amended as follows.

(2) In regulation 5 (Part 4 of FA 2004 is modified in accordance with Part 3 of the
Regulations) for “these Regulations” substitute “this Part”.

(3) 15Regulation 15 (modifications of Schedule 29 to FA 2004 in its application to
relevant non-UK schemes) is amended in accordance with sub-paragraphs
(4) to (14).

(4) In paragraph (2), in the inserted paragraph 1(4B), before the “and” at the end
of paragraph (a) insert—

“(aa) 20the referable portion of any previous uncrystallised funds
pension lump sum paid to or in respect of the member by
a recognised overseas pension scheme;”.

(5) In paragraph (2), in the inserted paragraph 1(4C), before the “and” at the end
of paragraph (a) insert—

“(aa) 25the referable portion of any previous uncrystallised funds
pension lump sum to which the member became entitled
under a relevant non-UK scheme since the paragraph 15
BCE occurred;”.

(6) In paragraph (3)(a), in the inserted definition of “RP”, after “any previous
30pension commencement lump sum” insert “or previous uncrystallised funds
pension lump sum”.

(7) In paragraph (3)(b), in the inserted paragraph 2(7ZA), after “to a pension
commencement lump sum,” insert “or to an uncrystallised funds pension
lump sum,”.

(8) 35In paragraph (4)(b), in the inserted paragraph 4(6), before the “and” at the
end of paragraph (a) insert—

“(aa) the referable portion of any previous uncrystallised funds
pension lump sum paid to or in respect of the member by
a recognised overseas pension scheme;”.

(9) 40In paragraph (4)(b), in the inserted paragraph 4(7), before the “and” at the
end of paragraph (a) insert—

“(aa) the referable portion of any earlier uncrystallised funds
pension lump sum to which the member became entitled
under a relevant non-UK scheme since the paragraph 15
45BCE occurred;”.

(10) After paragraph (4) insert—

“(4A) In paragraph 4A (uncrystallised funds pension lump sums) after
sub-paragraph (2) insert—

“(2A) In determining for the purposes of sub-paragraph (1)(b) whether all
5or part of the member’s lifetime allowance is available—

(a) disregard any amount treated as crystallising by virtue of a
relevant BCE, and

(b) the amount of the allowance available is reduced by the
amount determined in accordance with sub-paragraph (2B)
10or (2C), as the case may require.

(2B) Where benefit crystallisation event 8 has occurred, the member’s
lifetime allowance that is available is reduced by the aggregate of—

(a) the referable portion of any previous pension
commencement lump sum paid to or in respect of the
15member by a recognised overseas pension scheme,

(b) the referable portion of any previous uncrystallised funds
pension lump sum paid to or in respect of the member by a
recognised overseas pension scheme, and

(c) the referable portion of the amount which would have
20crystallised by virtue of the member becoming entitled to a
pension, had the scheme paying it been a registered pension
scheme and disregarding paragraph 2 of Schedule 32.

(2C) Where the paragraph 15 BCE has occurred, the member’s lifetime
allowance that is available is reduced by the aggregate of—

(a) 25the referable portion of any earlier pension commencement
lump sum to which the member became entitled under a
relevant non-UK scheme since the paragraph 15 BCE
occurred,

(b) the referable portion of any earlier uncrystallised funds
30pension lump sum to which the member became entitled
under a relevant non-UK scheme since the paragraph 15 BCE
occurred, and

(c) in respect of any pension to which the member has become
entitled since the paragraph 15 BCE occurred, the referable
35portion of the amount which would have crystallised by
virtue of the member’s becoming entitled to the pension, had
the scheme paying it been a registered pension scheme and
disregarding paragraph 2 of Schedule 32.””

(11) In paragraph (6), in the inserted paragraph 7(7), before the “and” at the end
40of paragraph (a) insert—

“(aa) the referable portion of any previous uncrystallised funds
pension lump sum paid to or in respect of the member by
a recognised overseas pension scheme;”.

(12) In paragraph (6), in the inserted paragraph 7(8), before the “and” at the end
45of paragraph (a) insert—

“(aa) the referable portion of any earlier uncrystallised funds
pension lump sum to which the member became entitled
under a relevant non-UK scheme since the paragraph 15
BCE occurred;”.