ScheduleContent of return

Prescribed information

6.—(1) The top-up payment information is—

(a)the nature, amount and date of the top-up payment, before any tax deduction,

(b)the amount of the top-up payment that is a scheme chargeable payment,

(c)the amount of the scheme administrator’s liability, in respect of the top-up payment, to the unauthorised payments charge,

(d)the amount of the scheme administrator’s liability, in respect of the top-up payment, to the scheme sanction charge, and

(e)the amount of the top-up payment that was paid to the individual, after any tax deduction.

(2) In this paragraph “tax deduction” has the meaning given in regulation 6(5).