PART 3Lifetime allowance
Information and penalties11
1
Subject to regulation 12(2) of these Regulations, the Registered Pension Schemes (Provision of Information) Regulations 200616 do not apply in relation to the FAS.
2
Sections 261 and 262 of the FA 2004 (enhanced lifetime allowance regulations: documents and information – penalties) apply to the reporting obligation in regulation 13 of these Regulations as if it was imposed by enhanced lifetime allowance regulations.
3
Section 98 of the Taxes Management Act 197017 (special returns, etc: penalties) applies to the reporting obligations in regulations 14 to 18 of these Regulations as if they were listed in the second column of the Table in that section.