http://www.legislation.gov.uk/uksi/1995/3103/contents/made

The Retirement Benefits Schemes (Information Powers) Regulations 1995

Occupational pensions

Pensions

Insurance

Retirement

King's Printer of Acts of Parliament

2016-04-26

INCOME TAX

These Regulations make provision for the furnishing of information and documents to the Commissioners of Inland Revenue (“the Board”) in connection with retirement benefits schemes, and for the inspection and retention of records relating to such schemes. The Regulations specify the information and documents to be furnished, the persons responsible for furnishing them, and the time within which they are to be furnished.