{
  "url": "https://openlegislation.uk/registered-pension-schemes-splitting-of-schemes-regulations-2006/schedule-3/part-1",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-splitting-of-schemes-regulations-2006/schedule-3/part-1.json",
  "legislation": "uksi/2006/569",
  "legislation_title": "The Registered Pension Schemes (Splitting of Schemes) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-splitting-of-schemes-regulations-2006",
  "path": "schedule/3/part/1",
  "kind": "part",
  "number": "1",
  "heading": "Finance Act 2004",
  "text": "Statutory Reference\nSubject-matter\nLiabilities\nSection 205\nShort service refund lump sum charge\nSection 206\nSpecial lump sum death benefit s charge\nSection 207\nAuthorised surplus payments charge\nSection 215(9)\nLifetime allowance charge – amount of charge\nSection 217\nLifetime allowance charge (joint & several with the individual)\nSection 227(3)\nAnnual allowance charge\nSection 238(3) and (4)\nPension input period\nSection239\nScheme sanction charge\nInformation\nSection 250(1)\nTo make and deliver a registered pension scheme return\nSection 254\nAccounting for tax by scheme administrators\nInterest and penalties\nSection 257\nPenalty for failure to comply with a S250 notice.\nSection 258(1)\nPenalty for failure to provide information within S251(1)(a)\nSection 258(2)\nPenalty for failure to comply with regulations within S251(1)(b)\nSection 259(1)\nPenalty for failure to comply with a notice under S252\nSection260(1), (4) and (6)\nPenalties for failure to make a return within S254\nSection 265(3)\nPenalty for winding up a scheme to obtain a winding up lump sum\nSection 266(2)\nPenalty for transfers to “non” insured schemes (unauthorised transfer)\nSection 266B\nScheme liability (inserted by Paragraph 4 Schedule10 FA 05)\nSection 267\nDischarge of lifetime allowance charge in the case of good faith.\nSection 268\nUnauthorised payment surcharge & scheme sanction charge\nScheme administrator\nSection 271\nLiability of a scheme administrator\nSection 272\nTrustees etc. liable as scheme administrator\nSection 273\nMembers liable as scheme administrator\nSection 274\nSupplementary provisions\nParagraph 1of Schedule28\nScheme administrator to receive evidence of member’s ill health.\nParagraph 15(2)(b) of Schedule28\nScheme administrator to agree if a child is a dependant\nParagraph 15(3) of Schedule 28\nScheme administrator to decide whether someone is a dependant.\nParagraph 4(1) of Schedule 29\nScheme administrator to consider evidence of serious ill health\nParagraph 19(1)(d) of Schedule 29\nScheme administrator to nominate arrangement for transfer lump sum benefit.\nParagraph 19(2) (e) of Schedule 29\nScheme administrator to nominate arrangement for transfer lump sum benefit.\nParagraph 9(2) of Schedule 32\nChanges to benefit crystallisation event 2\nParagraph 9(3) of Schedule 32\nChanges to benefit crystallisation event 2 (inserted by paragraph 43(4) of Schedule10 to the Finance Act 2005 05).\nParagraph 13(4) and (5) of Schedule 32\nChanges to benefit crystallisation event 3 (inserted by paragraph 43(5) of Schedule10 to the Finance Act 20005)\nParagraph 14(1A) & (1B) of Schedule 32\nChanges to benefit crystallisation event 5 (inserted by paragraph 43(7) of Schedule10 to the Finance Act 2005)\nParagraph 5 of Schedule 34\nExemption for scheme administrator from s.205 & s.206 charges\nParagraph 17 of Schedule 34\nOmits reference to scheme administrator in s. 217\nParagraph 4(1), (2) and (3) of Schedule36\nTransitional provisions for deemed registered schemes\nParagraph 6 of Schedule 36\nPre-commencement liability of scheme administrator",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "uksi/2015/667",
      "affecting_title": "The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2015/667",
      "affecting_title": "The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2015/667",
      "affecting_title": "The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2015/667",
      "affecting_title": "The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2015/667",
      "affecting_title": "The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2015/667",
      "affecting_title": "The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2015/667",
      "affecting_title": "The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2015/667",
      "affecting_title": "The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2015/667",
      "affecting_title": "The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2024/356",
      "affecting_title": "The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2013/1114",
      "affecting_title": "The Pension Schemes (Miscellaneous Amendments) Order 2013"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2013/1114",
      "affecting_title": "The Pension Schemes (Miscellaneous Amendments) Order 2013"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2013/1114",
      "affecting_title": "The Pension Schemes (Miscellaneous Amendments) Order 2013"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2011/702",
      "affecting_title": "The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2011/702",
      "affecting_title": "The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2011/702",
      "affecting_title": "The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/569/schedule/3/part/1",
    "retrieved_at": "2026-10-29T04:35:59.167682+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."
}