11.—(1) Subject to regulation 12(2) of these Regulations, the Registered Pension Schemes (Provision of Information) Regulations 2006(1) 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 1970(2) (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.
S.I. 2006/567, to which there are amendments not relevant to these Regulations.
1970 c.9. Section 98 was amended in particular by section 164 of the Finance Act 1989 (c.26).