# The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014, 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—
“
Case 6A: section 272C of the Act (former scheme administrator etc to retain liability) 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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Source: https://www.legislation.gov.uk/uksi/2014/1928/regulation/3 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-amendment-regulations-2014/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.