{
  "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-amendment-regulations-2000/regulation-13",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-amendment-regulations-2000/regulation-13.json",
  "legislation": "uksi/2000/2315",
  "legislation_title": "The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-amendment-regulations-2000",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Amendments to the principal Regulations",
  "text": "After regulation 7(2) there shall be added the following paragraphs—\n“(3) The date specified for the purposes of sub-paragraph (b) of paragraph (2) is the 5th April in the year of assessment in which the event referred to in that sub-paragraph occurs or the date that is 30 days following the occurrence of that event, whichever is the later.\n(4) Certificates furnished under regulation 6, and declarations furnished under this regulation, if in writing, shall be signed by the maker of the certificates or declarations.\n(5) Where particulars, certificates or declarations furnished by an individual under regulation 5 or 6 or this regulation are not in writing, the scheme administrator may—\n(a) make a declaration in writing on behalf of the individual that the particulars or (as the case may be) the terms of the certificates or declarations so furnished are those recorded in the declaration, and\n(b) send a copy of the declaration to the individual.\n(6) Subject to any corrections notified by the individual to the scheme administrator within the period of 30 days following the date on which the copy of the declaration referred to in paragraph (5) was sent to the individual, and incorporated in a new declaration made by the scheme administrator, any such declaration shall take effect as from the date on which the copy of it was sent to the individual in accordance with that paragraph.\n(7) Particulars, certificates or declarations furnished by an individual under regulation 5, 6 or this regulation shall be regarded as furnished in writing for the purposes of this regulation if they are furnished—\n(a) by telephonic facsimile transmission, or\n(b) by electronic communication containing an electronic signature of the individual.\n(8) Declarations made by the scheme administrator under paragraph (5) of this regulation shall be regarded as made in writing if they are produced by electronic means; and the copy of a declaration to be sent to the individual in accordance with sub-paragraph (b) of that paragraph may be sent by telephonic facsimile transmission or by electronic communication.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2315/regulation/13",
    "retrieved_at": "2026-10-29T08:34:35.971679+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."
}