# The Registered Pension Schemes (Accounting and Assessment) Regulations 2005, Regulation 8: Modifications and application of TMA


(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.
(2) At the end of paragraph (a) delete “or”.
(3) After paragraph (b) insert—
“(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),
(d) is chargeable on a person or persons under section 272 of the Finance Act 2004 (trustees etc. liable as scheme administrator), or
(e) is chargeable on a person or persons under section 273 of the Finance Act 2004 (members liable as scheme administrator).”.

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Source: https://www.legislation.gov.uk/uksi/2005/3454/regulation/8 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.