Related Commentary  Related HMRC Manuals

251(1)  The Board of Inland Revenue may by regulations make provision requiring persons of a prescribed description–

(a)to provide to the Inland Revenue, in a form specified by the Board of Inland Revenue, information of a prescribed description relating to any of the matters mentioned in subsection (2), and

(b)to preserve for a prescribed period any documents relating to such information.

251(2)  Those matters are–

(a)any matter relating to a registered pension scheme,

(b)any matter relating to a pension scheme which has ceased to be a registered pension scheme,

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