Contents
- 1 Citation, commencement and effect
- 2 Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005
- 3 Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005
- 4 Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005
- 5 Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005
- 6 Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005
- 7 Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005
1Citation, commencement and effect#
(1)These Regulations may be cited as the Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014 and shall come into force on 1st September 2014.
(2)In relation to a person’s liability to pay tax under regulations made under section 273ZA of the Finance Act 2004 (income and gains from taxable property), these Regulations have effect for any liability arising on or after 1st September 2014.
2Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005#
The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 are amended as follows.
3Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005#
In regulation 4(1), insert the following entries at the appropriate places in Table 2—“”
4Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005#
In regulation 5(3) in Table 3—
(a)in the row for tax assessed under case 6 or 7—
(i)in Column 1, after “case 6” insert “, 6A”;
(ii)in Column 2, after “sections 272” insert “, 272C”;
(b)insert the following entry at the appropriate place—“”
5Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005#
In regulation 8(1), for “3, 6 or 7” substitute “3, 6, 6A, 7 or 7A”.
6Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005#
In regulation 8(2), for “(a)” substitute “(ab)”.
7Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005#
In regulation 8(3)—
(a)at the end of inserted paragraph (d) delete “or” and insert—“da is chargeable on a person or persons under section 272C of the Finance Act 2004 (former scheme administrator etc to retain liability),”
(b)after inserted paragraph (e) insert—“, orf is chargeable on a person under regulations made under section 273ZA of the Finance Act 2004 (income and gains from taxable property).”
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