{
  "url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-11",
  "json_url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-11.json",
  "legislation": "uksi/2010/1187",
  "legislation_title": "The Financial Assistance Scheme (Tax) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Information and penalties",
  "text": "(1) ... The Registered Pension Schemes (Provision of Information) Regulations 2006 do not apply in relation to the FAS.\n(2) Sections 261 and 262 of the FA 2004 (enhanced ... allowance regulations: documents and information – penalties) apply to the reporting obligation in regulation 13 of these Regulations as if it was imposed by enhanced ... allowance regulations.\n(3) Section 98 of the Taxes Management Act 1970 (special returns, etc: penalties) applies to the reporting obligations in regulations 13A to 18 of these Regulations as if they were listed in the second column of the Table in that section.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 11(1) omitted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by virtue of The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 27(13)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 11(2) omitted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by virtue of The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 27(13)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 11(3) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 27(13)(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 11 in force at 1.5.2010, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2006/567, to which there are amendments not relevant to these Regulations."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1970 c.9. Section 98 was amended in particular by section 164 of the Finance Act 1989 (c.26)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/1187/regulation/11",
    "retrieved_at": "2026-10-29T02:43:16.593087+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}