{
  "url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-amendment-regulations-2014/regulation-7",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-amendment-regulations-2014/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005",
  "text": "In regulation 8(3)—\n(a) at the end of inserted paragraph (d) delete “or” and insert—\n“(da) is chargeable on a person or persons under section 272C of the Finance Act 2004 (former scheme administrator etc to retain liability),”;\n(b) after inserted paragraph (e) insert—\n“, or\n(f) is chargeable on a person under regulations made under section 273ZA of the Finance Act 2004 (income and gains from taxable property).”.",
  "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/7",
    "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."
}