14B(1) Where a member or former member (“the member”) of a registered pension scheme makes a written request to the scheme administrator of that scheme for any such information in respect of a pension input period ending in a tax year (“the relevant pension input period”) as is referred to in regulation 14A(2), (7) or (10), the scheme administrator must provide the member with the information requested–
(a)within 3 months following receipt of the request, or
(b)if later, on or before 6th October following the tax year (“the relevant tax year”) in which the relevant pension input period ended.
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.