(1) The administrator of a relevant pension arrangement shall, within 3 months from the end of the month in which the benefit crystallisation event giving rise to the chargeable excess occurs, make a return to the Collector-General which shall contain -
(a) the name and address of the administrator,
(b) the name, address and PPS Number of the individual in relation to whom the benefit crystallisation event has occurred,
(c) details of the relevant pension arrangement under which the benefit crystallisation event giving rise to the chargeable excess has occurred,
(d) the amount of, and the basis of calculation of, the chargeable excess arising in respect of the benefit crystallisation event, and
(e) details of the tax which the administrator is required to account for in relation to the chargeable excess, and where the administrator is the administrator of a relevant pension arrangement to which section 787R(2A) applies the return shall also contain -
(i) where no transfer amount has be
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