# The Personal Pension Schemes (Relief at Source) Regulations 1988, Regulation 8: Claims: introductory


(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.
(2) Subject to paragraph (3), a claim shall be for a year of assessment (“annual claim”).
(3) A claim may also be made in accordance with regulation 9 for a tax month (“interim claim”).
(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.

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Source: https://www.legislation.gov.uk/uksi/1988/1013/regulation/8 (the official version)
Page: https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.