# The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014, Regulation 7: Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005


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).”.

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Source: https://www.legislation.gov.uk/uksi/2014/1928/regulation/7 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-amendment-regulations-2014/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.