{
  "url": "https://openlegislation.uk/registered-pension-schemes-splitting-of-schemes-amendment-regulations-2015/regulation-4",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-splitting-of-schemes-amendment-regulations-2015/regulation-4.json",
  "legislation": "uksi/2015/667",
  "legislation_title": "The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-splitting-of-schemes-amendment-regulations-2015",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Registered Pension Schemes (Splitting of Schemes) Regulations 2006",
  "text": "In the table in Part 1 of Schedule 3 (responsibilities and liabilities of sub-scheme administrators in respect of a sub-scheme: Finance Act 2004)—\n(a) omit the entries for sections 227(3), 258(1) and 259(1) and paragraphs 19(1)(d) and 19(2)(e) of Schedule 29;\n(b) before the entry for section 205 insert—\n“\nSection 192\nDeduction of relief at source\n”;\n(c) after the entry for section 205 insert—\n“\nSection 205A\nSerious ill-health lump sum charge\n”;\n(d) before the entry for section 238(3) and (4) insert—\n“\nSection 237B to 237E\nAnnual allowance charge\n”; and\n(e) after the entry for section 272 insert—\n“\nSection 272A to 272C\nLiability of independent trustee, scheme administrator and former scheme administrator\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The table in Part 1 of Schedule 3 was amended by S.I. 2011/702 and 2013/1114."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 192 was amended by paragraph 474 of Schedule 1 and Part 1 of Schedule 3 to the Income Tax Act 2007 (c. 3) and paragraph 11 of Schedule 2 to the Finance Act 2009 (c. 10)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 205A was inserted by paragraph 40 of Schedule 16 to the Finance Act 2011 (c.11) and amended by paragraph 122 of Schedule 46 to the Finance Act 2013 (c. 29) and section 2(4) of the Taxation of Pensions Act 2014 (c. 30)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Sections 237B to 237E were inserted by paragraph 15 of Schedule 17 to the Finance Act 2011. Section 237B was amended by paragraph 129 of Schedule 46 to the Finance Act 2013 and paragraph 68 of Schedule 1 to the Taxation of Pensions Act 2014."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Sections 272A to 272C were inserted by paragraph 19 of Schedule 7 to the Finance Act 2014 (c. 26)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/667/regulation/4",
    "retrieved_at": "2026-10-28T23:42:56.010887+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."
}