HMRC have power to issue regulations requiring persons of a prescribed description to provide, in a specified form, information relating to the following matters;

any matter relating to a pension scheme which is registered, has ceased to be registered or has applied for registration;

any matter relating to an annuity purchased out of funds from a registered pension scheme; and

the setting up of an employer-financed retirement benefits scheme (see ¶391-600) and the provision of any benefits under such a scheme

and to require that documents relating to that information be preserved for a prescribed period (FA 2004, s. 251(1), (2)).

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