http://www.legislation.gov.uk/uksi/2013/1114/article/5/madeThe Pension Schemes (Miscellaneous Amendments) Order 2013enKing's Printer of Acts of Parliament2018-03-02INCOME TAXThis Order makes three distinct changes to legislation relating to pension schemes.Amendments in relation to penalties5Omit section 260(6) and (7) of the Finance Act 2004 (accounting return)8.