| 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 |