Part 4Pension schemes etc

Chapter 7Compliance

Registration regulations

256Enhanced F1... allowance regulations

(1)

This section applies to regulations made by the Board of Inland Revenue under—

F2(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)

paragraph 7(1)(b) F3or 11A(1)(c) of Schedule 36 (F4enhancement of allowances: primary protection),

(e)

paragraph 12(1) F5or 15A(1)(b) of that Schedule (F6...: enhanced protection), F7...

(f)

F8paragraph 18(1)(b) of that Schedule (F9enhancement of allowances: pre-commencement pension credits),

F10(g)

paragraph 20A(1)(d) of that Schedule (enhancement factor: pension credits from previously crystallised rights),

(h)

paragraph 20B(1)(b) of that Schedule (enhancement factor: non-residence), and

(i)

paragraph 20E(1)(b) of that Schedule (enhancement factor: transfers from recognised overseas pension scheme).

(2)

The regulations to which this section applies are referred to in this Part as “enhanced F11... allowance regulations”.

(3)

Enhanced F12... allowance regulations may include any provision that appears appropriate for securing that the correct tax is charged—

F13(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

in respect of the payment of lump sums by registered pension schemes.

(4)

Enhanced F14... allowance regulations may, for that purpose, in particular contain provision—

(a)

requiring any person to produce or make available documents, produce certificates or provide information, and

(b)

for the review from time to time of any matter registered in accordance with the regulations.