The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025
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Change 1
14 Obligations under other enactments
(1) An individual is not obliged to comply with an obligation under Part 2 of TMA 1970 (returns of income and gains) in respect of a top-up payment. (2) A scheme administrator is not, in respect of a matter dealt with in a return, obliged to make or amend— (a) an event report, or (b) a return under section 254 of FA 2004 (accounting for tax by scheme administrators). (3) Where, before the coming into force of these Regulations, an assessment was made by virtue of— (a) section 9 (returns to include self-assessment) or 29 (assessment where loss of tax discovered) of TMA 1970, or (b) regulation 4 of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (the making of assessments), that assessment is to be treated as not including, and never having included, an amount in respect of a top-up payment.
14 Obligations under other enactments
(1) An individual is not obliged to comply with an obligation under Part 2 of TMA 1970 (returns of income and gains) in respect of a top-up payment. (2) A scheme administrator is not, in respect of a matter dealt with in a return, obliged to make or amend— (a) an event report, or (b) a return under section 254 of FA 2004 (accounting for tax by scheme administrators). (3) Where, before the coming into force of these Regulations, an assessment was made by virtue of— (a) section 9 (returns to include self-assessment) or 29 (assessment where loss of tax discovered) of TMA 1970, or (b) regulation 4 of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (the making of assessments), that assessment is to be treated as not including, and never having included, an amount in respect of a top-up payment.
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