{
  "url": "https://openlegislation.uk/registered-pension-schemes-relief-at-source-regulations-2005/regulation-6",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-relief-at-source-regulations-2005/regulation-6.json",
  "legislation": "uksi/2005/3448",
  "legislation_title": "The Registered Pension Schemes (Relief at Source) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-relief-at-source-regulations-2005",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Declaration about accuracy of information",
  "text": "(1) Whenever particulars are given in accordance with regulation 4 they must be accompanied by the declaration specified in paragraph (2).\n(2) The declaration is one to the effect that—\n(a) in relation to—\n(i) the particulars specified in regulation 4(2), they are, to the best of the maker’s knowledge and belief, correct and complete;\n(ii) the declaration specified in regulation 5(2), it is, to the best of the maker’s knowledge and belief, correct;\n(b) no later than the date specified in paragraph (3), the maker will give notice to the scheme administrator if an event occurs, as a result of which the relevant individual will no longer be entitled to relief for his contributions pursuant to section 188.\n(3) The date is the later of—\n(a) 5th April in the year of assessment in which the event referred to in sub-paragraph (2)(b) occurs; and\n(b) the date which is 30 days after the occurrence of that event.\n(4) If a declaration given under this regulation or regulation 5 is in writing, it shall be signed by, or on behalf of, the maker.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3448/regulation/6",
    "retrieved_at": "2026-10-29T04:40:37.453466+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."
}