# The Registered Pension Schemes (Minimum Contributions) Regulations 2005, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations make provision supplementing the provisions of section 202 of the Finance Act 2004 (c. 12).
Regulation 1 provides for the citation and commencement of the Regulations.
Regulation 2 provides for the application of provisions of the Taxes Management Act 1970 (c. 9) as if a sum representing basic rate tax payable on the amount of minimum contributions paid by Commissioners for Her Majesty’s Revenue and Customs were a repayment of tax to which the recipient was not entitled.
A regulatory impact assessment in respect of the provisions of Part 4 of the Finance Act 2004 and subordinate legislation under it was published by the Board of Inland Revenue on 8 April 2004, and is available on the HM Revenue and Customs website at www.hmrc.gov.uk/ria/simplifying-pensions.pdf or (for hard copies) by writing to the Ministerial Correspondence Unit, Capital and Savings 1st Floor Ferrers House, PO Box 38, Castle Meadow Road, Nottingham, NG2 1BB.

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Source: https://www.legislation.gov.uk/uksi/2005/3450/note (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-minimum-contributions-regulations-2005/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.