# The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022, Regulation 8: Amendment of the Registered Pension Schemes (Notice of Joint Liability for the Annual Allowance Charge) Regulations 2011


In regulation 4 (Amendment to the notice)—
(a) in paragraph (2) after “2” insert “(excluding regulation 2(2))”,
(b) after paragraph (2) insert—
“(2A) Where the amount specified in the further notice is £2,000 or less, the individual must confirm in the further notice whether the amount of the individual’s liability to the annual allowance charge for the relevant tax year exceeds £2,000.”, and
(c) in paragraph (3) for “4 years” substitute “6 years”.

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Source: https://www.legislation.gov.uk/uksi/2022/392/regulation/8 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-miscellaneous-amendments-regulations-2022/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.