# The Registered Pension Schemes (Accounting and Assessment) Regulations 2005, Regulation 9: Modifications and application of TMA


(1) Section 29(1)(a) of TMA (assessment where loss of tax discovered) applies with the following modification in relation to an assessment to tax under case 1, 2 or 3.
(2) After “any income” insert—
“, unauthorised payments under section 208 of the Finance Act 2004 or surchargeable unauthorised payments under section 209 of that Act or relevant lump sum death benefit under section 217(2) of that Act”.

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Source: https://www.legislation.gov.uk/uksi/2005/3454/regulation/9 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.