Regulation 12 Payment of annual allowance tax charges and provision of informationI1
United Kingdom
Where P is unable to give an effective notice to the scheme administrator under section 237B(3)f1 of FA 2004 in relation to an in-scope tax year (within the meaning of direction 24(7) of the PSP Directions 2022) because the time limit in section 237BAf2 has passed, direction 24(2) to (6) of the PSP Directions 2022 applies in relation to P.
Annotations
Commencement
- I1
Reg. 12 in force at 5.7.2023, see reg. 1(b)
Footnotes
- f1
-
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).