Related Commentary  

14(1)  The scheme administrator shall provide a statement containing the information in paragraph (3) to each member of the scheme or, if the member has died, the member's personal representatives–

(a)who has an actual (as opposed to prospective) entitlement to be paid a pension, at least once in each tax year, or

(b)in respect of whom a benefit crystallisation event has occurred, within 3 months of that event.

This paragraph is subject to the following qualification.

14(2)  No obligation to provide a statement arises–

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