The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014
These Regulations amend regulations 4, 5 and 8 of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (S.I. 2005/3454) (“the principal Regulations”) in relation to the assessment of liabilities to tax under Part 4 of the Finance Act 2004 (c. 12) (“the 2004 Act”).
Lifecycle
Department
Made
21 Jul 2014
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In force
01 Sept 2014
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations, in exercise of the powers conferred by section 255 of the Finance Act 2004and now exercisable by them.
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