{
  "url": "https://openlegislation.uk/pension-scheme-surpluses-administration-regulations-1987/regulation-6",
  "json_url": "https://openlegislation.uk/pension-scheme-surpluses-administration-regulations-1987/regulation-6.json",
  "legislation": "uksi/1987/352",
  "legislation_title": "The Pension Scheme Surpluses (Administration) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/pension-scheme-surpluses-administration-regulations-1987",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Assessments of tax upon employer and administrator",
  "text": "(1) Subject to the provisions of this Regulation the amount of the tax payment to which regulation 3(1) refers shall be assessed upon the employer under Case VI of Schedule D as an amount of income tax or corporation tax, as the case may be, for the chargeable period in which the surplus payment is made.\n(2) The amount of tax charged and due under the assessment under paragraph (1) shall be reduced by the amount paid to the Board by the administrator in respect of the tax payment payable under regulation 5 and, subject to any appeal, the reduced amount shall in all respects be treated as an amount of tax due and payable under an assessment to which paragraph (6) applies and which is final and conclusive.\n(3) If, by the end of the sixtieth day after the date of the notice of the assessment to which paragraph (2) refers, the full amount of the tax due and payable under the assessment, together with interest payable, has not been paid to the Board, the amount of tax and interest remaining unpaid may be assessed upon the administrator (under Case VI of Schedule D) in the name of the employer.\n(4) The amount of the tax and interest so charged by an assessment upon the administrator shall (subject to any appeal within that period) be due and payable by the administrator within 14 days after the date of the notice of the assessment under paragraph (3) as an amount of tax due and payable under an assessment which is final and conclusive.\n(5) Where an amount due and payable under paragraph (3) has been paid by the administrator he may recover a sum equal to that amount from the employer.\n(6) The Taxes Management Act 1970 shall apply to any assessment of tax under these Regulations as if—\n(a) the assessment were an assessment specified in sections 55(1) (recovery of tax not postponed) and 86(2) (interest on tax), and\n(b) subsections (3) and (4) of section 86 were omitted and“the reckonable date”for the purposes of section 86 were the 30th day after the date when these Regulations come into force or the 15th day after the date when a surplus payment is made (whichever is later).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/352/regulation/6",
    "retrieved_at": "2026-10-29T16:31:18.293212+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}