C1C2C3C4C5C6C7C8C9C10C11C12C13C14C15Part 4Pension schemes etc

Annotations:
Modifications etc. (not altering text)
C7

Pt. 4 modified (1.7.2008) (N.I.) (with effect in accordance with reg. 1 of the amending Rule) by The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008/256), regs. 1, 124(1) (with regs. 134, 258)

C9

Pt. 4 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 18

C10

Pt. 4 modified (19.7.2011) by Finance Act 2011 (c. 11), Sch. 18 para. 14(3)

C11

Pt. 4 applied (with modifications) (with application in accordance with Sch. 22 para. 1 of the amending Act) by Finance Act 2013 (c. 29), Sch. 22 para. 1(2)

C12

Pt. 4 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 6 para. 1(2)(3)

C13

Pt. 4: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)

C14

Pt. 4 modified (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 1

C15

Pt. 4 modified (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 9(2)

Chapter 7Compliance

Accounting and assessment

I1255Assessments under this Part

1

The Board of Inland Revenue may by regulations make provision for and in connection with the making of assessments in respect of—

a

the unauthorised payments charge,

b

the unauthorised payments surcharge,

F4c

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

F1ca

liability to the annual allowance charge by virtue of section 237B,

d

the scheme sanction charge,

F3da

liability of the scheme administrator of a registered pension scheme, or the scheme manager of a qualifying recognised overseas pension scheme or of a former such scheme, to the overseas transfer charge,

e

liability under section 272 (trustees etc. liable as scheme administrator),

F2ea

liability under section 272C (former scheme administrator to retain liability in cases involving independent trustees etc),

f

liability under section 273 (member liable as scheme administrator), and

g

liability under section 394 of ITEPA 2003 (benefit under employer-financed retirement benefits scheme: charge on responsible person).

2

The provision that may be made by the regulations includes (in particular) provision for the charging of interest on tax due under such assessments which remains unpaid.

3

The regulations may, in particular—

a

modify the operation of any provision of the Tax Acts, or

b

provide for the application of any provision of the Tax Acts (with or without modification).