{
  "url": "https://openlegislation.uk/registered-pension-schemes-relief-at-source-regulations-2005/regulation-9",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-relief-at-source-regulations-2005/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Claims: introductory",
  "text": "(1) Amounts recoverable by a scheme administrator under section 192(3)(a) shall be recovered on a claim made to Her Majesty’s Revenue and Customs for the purpose of these Regulations.\n(2) A claim shall be for a year of assessment (an “annual claim”).\nThis is subject to the following qualification.\n(3) A claim may also be made in accordance with regulation 10 for a tax month (an “interim claim”).",
  "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/9",
    "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."
}