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Pension schemes: regulations

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The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations, SI 2011/1797, make amendments to SI 2006/567 to reflect FA 2011 changes to the pensions tax regime.

The regulations prescribe information requirements for scheme administrators and sponsoring employers a a result of the reduction of the annual allowance from 2011/12 and the lifetime allowance from 2012/13, and for scheme administrators making a flexible drawdown payment.