Regulation 55 Payment of annual allowance tax charges and provision of informationI1
England and Wales
Where a remedy member is unable to give an effective notice to the scheme administrator under section 237B(3) of FA 2004f1 in relation to an in-scope tax year (within the meaning of direction 7(7) of the PSP Directions 2022) because the time limit in section 237BAf2 has passed, direction 7(2) to (6) of the PSP Directions 2022 applies in relation to the remedy member.
Annotations
Commencement
Footnotes
- f1
-
In accordance with section 110(1) of PSPJOA 2022, “FA 2004” means the Finance Act 2004 (c. 12). Section 237B was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c. 11).
- f2
-
Section 237BA was inserted by section 9(3) of the Finance Act 2022 (c. 3).