Income Tax Citation, commencement and effect 1 1 These Regulations may be cited as the Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2013 and come into force on 12th August 2013. 2 The amendments in regulations 3, 4(2) and 5 have effect for the tax year 2014-15 and subsequent years. 3 The amendments in regulations 4(3) and 6 have effect in relation to recognised transfers which are requested by the member on or after 12th August 2013. 4 The amendment in regulation 4(4) has effect in relation to pension savings statements for pension input periods ending in tax year 2013-14 and subsequent years . Amendment of the Registered Pension Schemes (Provision of Information) Regulations 2006 2 The Registered Pension Schemes (Provision of Information) Regulations 2006 are amended as follows. 3 In regulation 2(1) (interpretation) after the definition of “fixed protection” insert— “fixed protection 2014” means transitional protection provided for under Part 1 of Schedule 22 to the Finance Act 2013 . . 4 1 The table appended to regulation 3(1) (provision of information by scheme administrator to the Commissioners) is amended as follows. 2 In entry 6 (benefit crystallisation events and enhanced lifetime allowance, enhanced protection or fixed protection) — a in the heading, for “or fixed protection” substitute “, fixed protection or fixed protection 2014”, b in the first column omit “or” at the end of paragraph (b)(ii) and insert at the end of paragraph (b)(iii)— , or iv fixed protection 2014. , and c in the second column omit “or” at the end of paragraph (a) and insert at the end of paragraph (b)— , or c the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013 (where the member relies on fixed protection 2014). . 3 In entry 9 (transfers to qualifying recognised overseas pension schemes) , in the second column after paragraph (a) insert— aa if the member is no longer resident in the United Kingdom, the date that the residence ceased; . 4 After entry 21 (flexible drawdown arrangements) insert— 22 Annual Allowance The scheme administrator is required to provide a member with a pension savings statement under regulation 14A(1). The tax year for which the annual allowance was exceeded and the name and national insurance number of the member together with the information specified in regulation 14A(2)(a). . 5 Regulation 11 (information provided by member to scheme administrator: enhanced lifetime allowance, enhanced protection or fixed protection) is amended as follows— a in the heading, for “or fixed protection” substitute “, fixed protection or fixed protection 2014”, b omit “or” at the end of paragraph (a) and insert at the end of paragraph (b)— , or c fixed protection 2014 by virtue of Part 1 of Schedule 22 to the Finance Act 2013 , and c after “Regulations 2011” insert “or the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013”. 6 In regulation 11BA (information provided by members to scheme administrators: recognised transfers) after paragraph 2(a)(iii) insert— iiia if the member is no longer resident in the United Kingdom, the date that the residence ceased; . Edward Troup Ruth Owen Two of the Commissioners for Her Majesty’s Revenue and Customs At 11.07.a.m. on 19th July 2013