# The Pension Scheme Surpluses (Administration) Regulations 1987, Regulation 5: Payment of tax


(1) The tax payment shall be due at the time by which the return under regulation 3 is to be made and unless the Board otherwise authorises shall be made with that return.
(2) The tax payment so due shall be payable by the administrator without the making of any assessment.

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Source: https://www.legislation.gov.uk/uksi/1987/352/regulation/5 (the official version)
Page: https://openlegislation.uk/pension-scheme-surpluses-administration-regulations-1987/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.