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In force since 2014-09-01, as the publisher states.
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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.
Propose a change(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.
Propose a changeThe Registered Pension Schemes (Accounting and Assessment) Regulations 2005 are amended as follows.
Propose a changeIn 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.
Propose a changeIn 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.
Propose a changeIn regulation 8(1), for “3, 6 or 7” substitute “3, 6, 6A, 7 or 7A”.
Propose a changeIn regulation 8(2), for “(a)” substitute “(ab)”.
Propose a changeIn 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). .
Propose a change