# The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2011, Regulation 9: Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005

Extent: E+W+S+N.I.

(1) The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 are amended as follows.
(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—
“
Charge under section 227 of the Act (annual allowance charge).
1. 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.
2. The date on which the scheme administrator becomes liable to the annual allowance charge.
3. The amount of tax to which the scheme administrator became jointly liable in respect of each individual under section 237B(7) of the Act.
”

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Source: https://www.legislation.gov.uk/uksi/2011/1751/regulation/9 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-miscellaneous-amendments-regulations-2011/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.