---
title: "The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014"
id: 5a225cda-deef-4c49-93c4-c20501bfa2de
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2014/1928
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/5a225cda-deef-4c49-93c4-c20501bfa2de
language: en
in_force_from: 2014-09-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2014/1928/data.xml
read_on: 2026-11-10
sha256: 739e300b2e7708562ac18738b88d4b4972b26acbbbfde5a8e55bef23fc0351c9
provisions: 8
---

# The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014

## Title and introductory text {#prelims}

2014 No. 1928
Income Tax
The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014
Made
21st July 2014
Laid before the House of Commons
22nd July 2014
Coming into force
1st September 2014
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 2004 and now exercisable by them.

## 1 Citation, commencement and effect {#regulation-1}

(1) These Regulations may be cited as the Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014 and shall come into force on 1st September 2014.
(2) In relation to a person’s liability to pay tax under regulations made under section 273ZA of the Finance Act 2004 (income and gains from taxable property), these Regulations have effect for any liability arising on or after 1st September 2014.

## 2 Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005 {#regulation-2}

The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 are amended as follows.

## 3 Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005 {#regulation-3}

In regulation 4(1), insert the following entries at the appropriate places in Table 2—
Case 6A: section 272C of the Act (former scheme administrator etc to retain liability) applies. | The person or persons specified as assuming liability under section 272C(3), (4) or (7) of the Act.
Case 7A: a charge to tax arises under regulations made under section 273ZA of the Act (income and gains from taxable property). | The person liable to the charge.

## 4 Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005 {#regulation-4}

In regulation 5(3) in Table 3—
(a) in the row for tax assessed under case 6 or 7—
(i) in Column 1, after “case 6” insert “, 6A”;
(ii) in Column 2, after “sections 272” insert “, 272C”;
(b) insert the following entry at the appropriate place—
Tax assessed under Case 7A. | 31st January following the end of the tax year in which the charge arose.

## 5 Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005 {#regulation-5}

In regulation 8(1), for “3, 6 or 7” substitute “3, 6, 6A, 7 or 7A”.

## 6 Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005 {#regulation-6}

In regulation 8(2), for “(a)” substitute “(ab)”.

## 7 Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005 {#regulation-7}

In regulation 8(3)—
(a) at the end of inserted paragraph (d) delete “or” and insert—
(da) is chargeable on a person or persons under section 272C of the Finance Act 2004 (former scheme administrator etc to retain liability),
;
(b) after inserted paragraph (e) insert—
, or
(f) is chargeable on a person under regulations made under section 273ZA of the Finance Act 2004 (income and gains from taxable property).
.