{
  "url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/regulation-8",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Modifications and application of TMA",
  "text": "(1) Section 9(1A) of TMA (tax not to be assessed by a self-assessment) applies with the following modifications in relation to an assessment to tax under case 3, 6 or 7.\n(2) At the end of paragraph (a) delete “or”.\n(3) After paragraph (b) insert—\n“(c) is chargeable on a person under section 217(2) of the Finance Act 2004 (liability to lifetime allowance charge by reason of the payment of a relevant lump sum death benefit),\n(d) is chargeable on a person or persons under section 272 of the Finance Act 2004 (trustees etc. liable as scheme administrator), or\n(e) is chargeable on a person or persons under section 273 of the Finance Act 2004 (members liable as scheme administrator).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 9(1A) was amended by section 722 of, and paragraphs 123 and 125 of Schedule 6 to, the Income Tax (Earnings and Pensions) Act 2003 and paragraph 1 of Schedule 35 to Finance Act 2004."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "uksi/2024/1012",
      "affecting_title": "The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2026/698",
      "affecting_title": "The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2014/1928",
      "affecting_title": "The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014"
    },
    {
      "type": "word substituted",
      "affecting": "uksi/2014/1928",
      "affecting_title": "The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014"
    },
    {
      "type": "word deleted",
      "affecting": "uksi/2014/1928",
      "affecting_title": "The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2014/1928",
      "affecting_title": "The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2014/1928",
      "affecting_title": "The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2024/1012",
      "affecting_title": "The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024"
    },
    {
      "type": "word omitted",
      "affecting": "uksi/2024/356",
      "affecting_title": "The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2024/356",
      "affecting_title": "The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3454/regulation/8",
    "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."
}