{
  "url": "https://openlegislation.uk/finance-act-2004/section-257",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-257.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/257",
  "kind": "section",
  "number": "257",
  "heading": "Registered pension scheme return",
  "text": "(1) If the scheme administrator of a registered pension scheme fails to comply with a notice under section 250 (registered pension scheme return), the scheme administrator is liable to a penalty of £100.\n(2) If the failure continues after a penalty is imposed under subsection (1), the scheme administrator is liable to a further penalty not exceeding £60 for each day on which the failure continues after the day on which that penalty was imposed (but excluding any day for which a penalty under this subsection has already been imposed).\n(3) No penalty may be imposed under subsection (1) or (2) in respect of a failure after it has been remedied.\n(4) If the scheme administrator of a registered pension scheme fraudulently or negligently—\n(a) makes an inaccurate return required by a notice under section 250, or\n(b) delivers any inaccurate accounts, statements or other documents with such a return,\nthe scheme administrator is liable to a penalty not exceeding £3,000.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 257(4)(a)(b) substituted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 7 para. 23(b)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 257 modified (6.4.2006) by The Registered Pension Schemes (Splitting of Schemes) Regulations 2006 (S.I. 2006/569), regs. 1(1), 3(1)(2), Sch. 3 Pt. 1"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/257",
    "retrieved_at": "2026-10-28T17:08:09.921968+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}