The scheme was treated as two or more schemes...

This change should be reported under reportable event 12 of Regulation 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567.

This reporting requirement only applies to schemes approved before 6 April 2006 that had been granted 'split' approval under Section 611 of the Income and Corporation Taxes Act 1988, so that for example:

• only part of the scheme was tax approved, or
• part was approved under Chapter 1 (occupational scheme) and part approved under Chapter 4 (personal pension scheme) Part 14 ICTA 1988

You must complete this section if such a scheme has changed its rules.