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Pension schemes: regulations

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The Registered Pension Schemes (Provision of Information) (Amendment) Regulations, SI 2011/301, and the Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations, SI 2011/302, make changes to the information about individuals which a scheme administrator  is required to report to HMRC and the information that individuals are required to report to scheme administrators, and will come into force on 6 April 2011.

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