Income Tax Citation, commencement and effect 1 1 These Regulations may be cited as the Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2017 and come into force on 6th February 2017. 2 The amendments in regulation 3 have effect in relation to— a payments of lump sum death benefits made by registered pension schemes to trustees on or after 6th April 2016, and b payments made by trustees to beneficiaries out of sums to which sub-paragraph (a) applies. 3 The amendments in regulations 4 and 5 have effect for the tax year 2016-17 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 After regulation 10 insert— Death: provision of information by scheme administrator to trustee 10A 1 Where— a a registered pension scheme makes a payment of a sum on whose payment tax has been charged under section 206, and b the payment is made to a trustee who is not a bare trustee, the scheme administrator shall provide to the trustee the information specified in paragraph (2). 2 The information required is— a the amount of the lump sum death benefit on which tax has been charged under section 206, b the amount of that tax charge, c the name and pension scheme tax reference number of the registered pension scheme making the payment, and d the name, date of birth and date of death of the member of the registered pension scheme in respect of whom the lump sum death benefit is paid. 3 The scheme administrator shall provide the information specified in paragraph (2) to the trustee before— a the end of 30 days beginning with the date of the payment to the trustee, or b if later, the end of 8th March 2017. 4 In paragraph (1) “bare trustee” has the meaning given by section 206(10) . Death: provision of information by trustee to beneficiary 10B 1 Where— a a trustee who is not a bare trustee makes a payment out of a sum on whose payment tax has been charged under section 206, and b the payment is made out of a settlement to a beneficiary who is an individual, the trustee shall provide to the beneficiary the information specified in paragraph (2). 2 The information required is— a the total of— i the sum paid to the beneficiary, and ii the amount of tax that has been charged in respect of that sum under section 206, b the amount of tax that has been charged under section 206 in respect of the sum paid to the beneficiary, c the name and pension scheme tax reference number of the registered pension scheme which paid the lump sum death benefit, and d the name, date of birth and date of death of the member of the registered pension scheme in respect of whom the lump sum death benefit was paid. 3 The trustee shall provide the information specified in paragraph (2) to the beneficiary before the latest of the following— a the end of 30 days beginning with the date of the payment to the beneficiary, b the end of 30 days beginning with the date of the receipt by the trustee of the information required to be provided by the scheme administrator under regulation 10A, and c the end of 8th March 2017. 4 In paragraph (1) “bare trustee” has the meaning given by section 206(10). . 4 In regulation 14A(1A) (annual allowance: annual provision of information by scheme administrator to member for tax year 2015-16) — a in paragraph (d) for “and (10)(d)” substitute “, (10)(d) and (10)(e)”, b insert “and” at the end of paragraph (d), and c omit paragraph (f) and the “and” at the end of paragraph (e). 5 In regulation 14A(12) (meaning of unadjusted alternative annual allowance) after “preceding 3 years)” insert “and any reductions under section 228ZA (tapered reduction of annual allowance: high-income individual)”. Edward Troup Ruth Owen Two of the Commissioners for Her Majesty’s Revenue and Customs 10th January 2017