Article 8 Amendments in relation to penalties

(1)

The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006^f1 are amended as follows.

(2)

In Schedule 2 (information which may be supplied either to or by Revenue and Customs by an approved method of electronic communications), in the entry which begins “a notice of appeal against the imposition of a penalty”—

(a)

omit “(d) section 260 (fraudulently or negligently making an incorrect return)”; and

(b)

after entry (j) insert—

“(ja)
Schedule 24 to the Finance Act 2007 (penalties for errors) in respect of an error in a return under section 254 of the Finance Act 2004;”

Annotations

Footnotes

f1: S.I. 2006/570 as amended by regulation 2 of S.I. 2010/652 and article 19 of S.I. 2011/702. There are other amending instruments which are not relevant.