{
  "url": "https://openlegislation.uk/pension-schemes-miscellaneous-amendments-order-2013/article-7",
  "json_url": "https://openlegislation.uk/pension-schemes-miscellaneous-amendments-order-2013/article-7.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/7",
  "kind": "article",
  "number": "7",
  "heading": "Amendments in relation to penalties",
  "text": "(1) The Registered Pension Schemes (Splitting of Schemes) Regulations 2006 are amended as follows.\n(2) In the Table in Part 1 of Schedule 3, omit the entry relating to section 260(6).\n(3) In Part 1A of Schedule 3 (Other Legislation)—\n(a) omit “Schedule 55 to the Finance Act 2009 (penalty for failure to make returns)”; and\n(b) insert—\n“\nStatutory Reference\nSubject-matter\nSchedule 24 to the Finance Act 2007\nPenalty for carelessly or deliberately making an incorrect return under section 254 of the Finance Act 2004\nSchedule 55 to the Finance Act 2009\nPenalty for failure to make returns\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2006/569 as amended by article 18 of S.I. 2011/702."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1114/article/7",
    "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."
}