# The Financial Assistance Scheme (Tax) Regulations 2010, Regulation 11: Information and penalties

Extent: E+W+S+N.I.

(1) ... The Registered Pension Schemes (Provision of Information) Regulations 2006 do not apply in relation to the FAS.
(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/2010/1187/regulation/11 (the official version)
Page: https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.