{
  "url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/regulation-10",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/regulation-10.json",
  "legislation": "uksi/2005/3454",
  "legislation_title": "The Registered Pension Schemes (Accounting and Assessment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Modifications and application of TMA",
  "text": "(1) Section 34(1) of TMA (ordinary time limit of six years) applies with the following modifications in relation to an assessment to tax under case 8.\n(2) For “income tax or” substitute “income tax,”.\n(3) After “capital gains tax” insert—\n“or to tax chargeable under section 394(2) of the Income Tax (Earnings and Pensions) Act 2003”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 34(1) was amended by paragraph 17 of Schedule 19 to the Finance Act 1998."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3454/regulation/10",
    "retrieved_at": "2026-10-29T04:40:30.998697+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."
}