# The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014, 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.
”

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Source: https://www.legislation.gov.uk/uksi/2014/1928/regulation/4 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-amendment-regulations-2014/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.