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Regulation 7 Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005

Original text. Later amendments are not shown.

In regulation 8(3)—

(a)

at the end of inserted paragraph (d) delete “or” and insert—

“(da)

is chargeable on a person or persons under section 272C of the Finance Act 2004 (former scheme administrator etc to retain liability),”;

(b)

after inserted paragraph (e) insert—

“, or

(f)

is chargeable on a person under regulations made under section 273ZA of the Finance Act 2004 (income and gains from taxable property).”.