- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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Regulation 3
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 |
The Pension Schemes (Discharge of Liabilities under Section 267 and 268 of the Finance Act 2004) Regulations 2005(1)
The Registered Pension Schemes (Relief at Source) Regulations 2005(2)
The Registered Pension Schemes (Minimum Contributions) Regulations 2006(3)
The Registered Pension Schemes (Accounting and Assessment) Regulations 2005(4)
The Registered Pension Schemes and Employer Financed Retirement Benefit Schemes (Information) (Prescribed Description of Person) Regulations 2005(5)
The Registered Pension Schemes (Provision of Information) Regulations 2006(6)
The Registered Pension Schemes (Modification of the Rules of Existing Schemes) Regulations 2006(7)
The Pension Benefits (Insurance Company Liable as Scheme Administrator) Regulations 2006(8)
The Registered Pension Schemes (Meaning of Pension Commencement Lump Sum) Regulations 2006(9)
The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006(10)
The Taxes Management Act 1970 (Modification of Schedule 3 for Pension Schemes Appeals) Order 2005(11)
The Registered Pension Schemes (Transfer of Sums and Assets) Regulations 2006(12)
The Registered Pension Schemes (Unauthorised Payments by Existing Schemes) Regulations 2006(13)
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