Introduction Details of the Section
2.Subsection 2 amends paragraph 34B of Schedule 36 to Finance Act 2008 to ensure that a notice requiring information or a document in connection with a QROPS or former QROPS may be made in the same way as it is for UK pension matters.
3.New sub-paragraph (4A) provides that a notice requiring old documents in relation to QROPS and former QROPS is extended to documents that originate up 10 years before the date of the notice.
4.Subsection 4 confirms that any change in the application of the information powers in paragraph 34B and 34C of Schedule 36 to Finance Act 2008 to former QROPS will affect all former QROPS, including those that ceased to be a QROPS before this paragraph is enacted.