{
  "url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-amendment-regulations-2014/regulation-3",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-amendment-regulations-2014/regulation-3.json",
  "legislation": "uksi/2014/1928",
  "legislation_title": "The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-amendment-regulations-2014",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005",
  "text": "In regulation 4(1), insert the following entries at the appropriate places in Table 2—\n“\nCase 6A: section 272C of the Act (former scheme administrator etc to retain liability) applies.\nThe person or persons specified as assuming liability under section 272C(3), (4) or (7) of the Act.\nCase 7A: a charge to tax arises under regulations made under section 273ZA of the Act (income and gains from taxable property).\nThe person liable to the charge.\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 272C was inserted by paragraph 19 of Schedule 7 to the Finance Act 2014."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1928/regulation/3",
    "retrieved_at": "2026-10-29T00:08:56.731044+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."
}