# The Registered Pension Schemes (Accounting and Assessment) Regulations 2005, Regulation 12: Modifications and application of TMA


In relation to any assessment under case 5—
(a) section 34 of TMA applies notwithstanding that the assessment may relate to a quarter or other period which is not a year of assessment, and
(b) for the purposes of section 36 of TMA any such assessment relates to the year of assessment in which the quarter or other period ends.

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Source: https://www.legislation.gov.uk/uksi/2005/3454/regulation/12 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.