# The Registered Pension Schemes (Splitting of Schemes) Regulations 2006, Part 1: Finance Act 2004


Statutory Reference
Subject-matter
Liabilities
Section 205
Short service refund lump sum charge
Section 206
Special lump sum death benefit s charge
Section 207
Authorised surplus payments charge
Section 215(9)
Lifetime allowance charge – amount of charge
Section 217
Lifetime allowance charge (joint & several with the individual)
Section 227(3)
Annual allowance charge
Section 238(3) and (4)
Pension input period
Section239
Scheme sanction charge
Information
Section 250(1)
To make and deliver a registered pension scheme return
Section 254
Accounting for tax by scheme administrators
Interest and penalties
Section 257
Penalty for failure to comply with a S250 notice.
Section 258(1)
Penalty for failure to provide information within S251(1)(a)
Section 258(2)
Penalty for failure to comply with regulations within S251(1)(b)
Section 259(1)
Penalty for failure to comply with a notice under S252
Section260(1), (4) and (6)
Penalties for failure to make a return within S254
Section 265(3)
Penalty for winding up a scheme to obtain a winding up lump sum
Section 266(2)
Penalty for transfers to “non” insured schemes (unauthorised transfer)
Section 266B
Scheme liability (inserted by Paragraph 4 Schedule10 FA 05)
Section 267
Discharge of lifetime allowance charge in the case of good faith.
Section 268
Unauthorised payment surcharge & scheme sanction charge
Scheme administrator
Section 271
Liability of a scheme administrator
Section 272
Trustees etc. liable as scheme administrator
Section 273
Members liable as scheme administrator
Section 274
Supplementary provisions
Paragraph 1of Schedule28
Scheme administrator to receive evidence of member’s ill health.
Paragraph 15(2)(b) of Schedule28
Scheme administrator to agree if a child is a dependant
Paragraph 15(3) of Schedule 28
Scheme administrator to decide whether someone is a dependant.
Paragraph 4(1) of Schedule 29
Scheme administrator to consider evidence of serious ill health
Paragraph 19(1)(d) of Schedule 29
Scheme administrator to nominate arrangement for transfer lump sum benefit.
Paragraph 19(2) (e) of Schedule 29
Scheme administrator to nominate arrangement for transfer lump sum benefit.
Paragraph 9(2) of Schedule 32
Changes to benefit crystallisation event 2
Paragraph 9(3) of Schedule 32
Changes to benefit crystallisation event 2 (inserted by paragraph 43(4) of Schedule10 to the Finance Act 2005 05).
Paragraph 13(4) and (5) of Schedule 32
Changes to benefit crystallisation event 3 (inserted by paragraph 43(5) of Schedule10 to the Finance Act 20005)
Paragraph 14(1A) & (1B) of Schedule 32
Changes to benefit crystallisation event 5 (inserted by paragraph 43(7) of Schedule10 to the Finance Act 2005)
Paragraph 5 of Schedule 34
Exemption for scheme administrator from s.205 & s.206 charges
Paragraph 17 of Schedule 34
Omits reference to scheme administrator in s. 217
Paragraph 4(1), (2) and (3) of Schedule36
Transitional provisions for deemed registered schemes
Paragraph 6 of Schedule 36
Pre-commencement liability of scheme administrator

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Source: https://www.legislation.gov.uk/uksi/2006/569/schedule/3/part/1 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-splitting-of-schemes-regulations-2006/schedule-3/part-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.