{
  "url": "https://openlegislation.uk/registered-pension-schemes-miscellaneous-amendments-regulations-2011/regulation-9",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-miscellaneous-amendments-regulations-2011/regulation-9.json",
  "legislation": "uksi/2011/1751",
  "legislation_title": "The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-miscellaneous-amendments-regulations-2011",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005",
  "text": "(1) The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 are amended as follows.\n(2) In regulation 3 (the particulars required to be included in returns under section 254), in Table 1, after the entry relating to the charge under section 214 (lifetime allowance charge) insert—\n“\nCharge under section 227 of the Act (annual allowance charge).\n1. The title, name and national insurance number of each individual in relation to whom the scheme administrator becomes liable to an annual allowance charge under section 237B(7) of the Act.\n2. The date on which the scheme administrator becomes liable to the annual allowance charge.\n3. The amount of tax to which the scheme administrator became jointly liable in respect of each individual under section 237B(7) of the Act.\n”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 9 in force at 11.8.2011, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2005/3454 amended by S.I. 2011/302."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 227 was amended by paragraph 3 of Schedule 17 to the Finance Act 2011."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 237B was inserted by paragraph 15 of Schedule 17 to Finance Act 2011."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1751/regulation/9",
    "retrieved_at": "2026-10-29T02:01:26.770155+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."
}