{
  "url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/regulation-6",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "The making of amended returns",
  "text": "If the scheme administrator becomes aware—\n(a) that anything which ought to have been included in a return made under section 254 of the Act for any period has not been so included,\n(b) that anything which ought not to have been included in a return made under section 254 of the Act for any period has been so included, or\n(c) that any other error has occurred in a return made under section 254 of the Act for any period,\nthe scheme administrator must immediately make an amended return to an officer of Revenue and Customs for that period.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3454/regulation/6",
    "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."
}