{
  "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-8",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-8.json",
  "legislation": "uksi/1988/1013",
  "legislation_title": "The Personal Pension Schemes (Relief at Source) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Claims: introductory",
  "text": "(1) Amounts recoverable by a scheme administrator under section 639(4)(b) shall be recovered on a claim made to the Board for the purpose of these Regulations.\n(2) Subject to paragraph (3), a claim shall be for a year of assessment (“annual claim”).\n(3) A claim may also be made in accordance with regulation 9 for a tax month (“interim claim”).\n(4) Notwithstanding the provisions of any other enactment, the Board shall not be under an obligation to make any payment under regulation 9 or 10 earlier than the end of the month following the month in which the claim is received.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/2000/2315",
      "affecting_title": "The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1013/regulation/8",
    "retrieved_at": "2026-10-29T16:05:28.427605+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."
}