Regulation 3 Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005

In regulation 4(1), insert the following entries at the appropriate places in Table 2—

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Case 6A: section 272C of the Act (former scheme administrator etc to retain liability)^f1 applies. The person or persons specified as assuming liability under section 272C(3), (4) or (7) of the Act.
Case 7A: a charge to tax arises under regulations made under section 273ZA of the Act (income and gains from taxable property). The person liable to the charge.

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Annotations

Footnotes

f1: Section 272C was inserted by paragraph 19 of Schedule 7 to the Finance Act 2014.

Case 6A: section 272C of the Act (former scheme administrator etc to retain liability)^f1 applies.	The person or persons specified as assuming liability under section 272C(3), (4) or (7) of the Act.
Case 7A: a charge to tax arises under regulations made under section 273ZA of the Act (income and gains from taxable property).	The person liable to the charge.