{
  "url": "https://openlegislation.uk/pension-schemes-miscellaneous-amendments-order-2013/article-6",
  "json_url": "https://openlegislation.uk/pension-schemes-miscellaneous-amendments-order-2013/article-6.json",
  "legislation": "uksi/2013/1114",
  "legislation_title": "The Pension Schemes (Miscellaneous Amendments) Order 2013",
  "legislation_url": "https://openlegislation.uk/pension-schemes-miscellaneous-amendments-order-2013",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "Amendments in relation to penalties",
  "text": "(1) The Pensions Benefits (Insurance Company Liable as Scheme Administrator) Regulations 2006 are amended as follows.\n(2) In regulation 2, for paragraph (4) substitute—\n“(4) The insurance company is liable to the penalties under—\n(a) Schedule 24 to the Finance Act 2007 (penalties for errors); and\n(b) Schedule 55 to the Finance Act 2009 (penalty for failure to make returns)\nif it fails to comply with the obligations imposed by section 254(1) to (7) as applied to it by virtue of paragraphs (2) and (3).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2006/136 as amended by article 17 of S.I. 2011/702."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1114/article/6",
    "retrieved_at": "2026-10-29T00:55:08.570113+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."
}