Related Commentary  

15A(1)  Where–

(a)an employer is a sponsoring employer of a registered pension scheme, and

(b)an employee of that employer or a director is an active member of that scheme in relation to an arrangement under the scheme (“the arrangement”) for all or part of a pension input period ending in a tax year,

the employer must provide to the scheme administrator such information as will enable the scheme administrator to calculate the pension input amount in respect of the arrangement for the pension input period ending in that tax year.

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