Related Commentary  Related HMRC Manuals

250(1)  The Inland Revenue may, in relation to any tax year, by notice require the scheme administrator of a registered pension scheme–

(a)to make and deliver to the Inland Revenue a return containing any information reasonably required by the notice, and

(b)to deliver with the return any accounts, statements or other documents relating to information contained in the return which may reasonably be required by the notice.

250(2)  The information that may be required to be included in the return is any information relating to–

(a)contributions made under the pension scheme,

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