{
  "url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-amendment-regulations-2014/regulation-4",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-amendment-regulations-2014/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005",
  "text": "In regulation 5(3) in Table 3—\n(a) in the row for tax assessed under case 6 or 7—\n(i) in Column 1, after “case 6” insert “, 6A”;\n(ii) in Column 2, after “sections 272” insert “, 272C”;\n(b) insert the following entry at the appropriate place—\n“\nTax assessed under Case 7A.\n31st January following the end of the tax year in which the charge arose.\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1928/regulation/4",
    "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."
}