Income Tax Citation, commencement and interpretation 1 1 These Regulations may be cited as the Registered Pension Schemes etc (Information) (Prescribed Descriptions of Persons) Regulations 2010 and shall come into force on 1st April 2010. 2 In these Regulations, “the description” means the prescribed description of person for the purposes of sub-paragraph (8) of paragraph 34B of Schedule 36 to the Finance Act 2008 (information and inspection powers: registered pension schemes etc). Prescribed descriptions of persons: registered pension schemes 2 1 In relation to a registered pension scheme, the descriptions are— a any person who is, or at any time during the relevant period has been, the scheme administrator; b any person who is, or at any time during the relevant period has been, a trustee of the scheme; c any person who is, or at any time during the relevant period has been, a sponsoring employer in relation to the scheme; and d any person who receives a notice under paragraph 5 of Schedule 36 to the Finance Act 2008 which requires information or the production of a document for the purposes of identifying the scheme administrator. 2 The relevant period is the period which— a begins with the time the event in relation to which information is required by the third party notice or notice under paragraph 5 of Schedule 36 to the Finance Act 2008 occurred; and b ends with the end of the sixth tax year following the one in which that event occurred. 3 “Sponsoring employer” has the meaning given by subsection (6) of section 150 of the Finance Act 2004 . Prescribed description of persons: annuities purchased with pension scheme assets 3 1 In relation to an annuity purchased with sums or assets held for the purposes of a registered pension scheme or a pre-2006 pension scheme, the description is the insurance company or other person from whom the annuity has been purchased. 2 “Insurance company” has the meaning given by section 275 of the Finance Act 2004. Prescribed descriptions of persons: employer-financed retirement benefit schemes 4 1 In relation to the coming into operation of an employer-financed retirement benefits scheme, the description is the responsible person at the time the scheme comes into operation. 2 In relation to the provision of relevant benefits under an employer-financed retirement benefits scheme, the description is the responsible person at the time the third party notice or notice under paragraph 5 of Schedule 36 to the Finance Act 2008 is issued. 3 In relation to either the coming into operation of or the provision of relevant benefits under an employer-financed retirement benefits scheme, the description is also any person who receives a notice under paragraph 5 of Schedule 36 to the Finance Act 2008 which requires information or the production of a document for the purposes of identifying the responsible person. 4 A scheme comes into operation on the earlier of— a the first date on or after the coming into force of these Regulations on which an employer makes a contribution to the scheme; and b the first date on or after the coming into force of these Regulations on which relevant benefits are provided. 5 “Relevant benefits” has the meaning given by section 393B of the Income Tax (Earnings and Pensions) Act 2003 . Dave Hartnett Steve Lamey Two of the Commissioners for Her Majesty’s Revenue and Customs 8th March 2010