Regulation 6 Amendments to the Pension Schemes (Information Requirements - Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pensions Schemes and Corresponding Relief) Regulations 2006
In regulation 5 (application and modification of penalty provisions in Part 7 of Schedule 36 to the Finance Act 2008f1), in paragraph (1)—
(a)
after “3A(1)” insert “, 3AA(1)(a), 3AC(2), 3AD(2)”; and
(b)
in sub-paragraph (b), for “or 3C” insert “, 3C, 3AA, 3AC or 3AD”.
Annotations
Footnotes
- f1
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2008 c.9. Part 7 was amended by paragraph 24 of Schedule 24 to the Finance Act 2011 (c.11), paragraphs 13, 14, 15, 17 and 20 of Schedule 47 to the Finance Act 2009 (c.10) and by S.I. 2009/56.