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

Section 250(1)

To make and deliver a registered pension scheme return

Section 254

Accounting for tax by scheme administrators

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

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