Article 9 Amendments to the Registered Pension Scheme (Relief at Source) Regulations 2005
(1)
The Registered Pension Scheme (Relief at Source) Regulations 2005f1 are amended as follows.
(2)
In regulation 15A(3)(b) (annual return of information)—
(a)
in sub-paragraph (vii) for “section 195(A)” substitute “section 195A”,
(b)
in sub-paragraph (ix), omit the “and” at the end, and
(c)
after sub-paragraph (x) insert
“; and
(xi)the relevant rate for the purposes of sections 192 to 192B which has been applied.”.
Annotations
Footnotes
- f1
-
S.I. 2005/3448. Regulation 15A was inserted by S.I. 2018/150.