Regulation 4 Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005
In regulation 5(3) in Table 3—
(a)
in the row for tax assessed under case 6 or 7—
(i)
in Column 1, after “case 6” insert “, 6A”;
(ii)
in Column 2, after “sections 272” insert “, 272C”;
(b)
insert the following entry at the appropriate place—
“
Tax assessed under Case 7A. 31st January following the end of the tax year in which the charge arose. ”