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Amendments to the Pension Schemes (Information Requirements - Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pensions Schemes and Corresponding Relief) Regulations 2006
This section has no associated Explanatory Memorandum
6. In regulation 5 (application and modification of penalty provisions in Part 7 of Schedule 36 to the Finance Act 2008()), in paragraph (1)—
(a)after “3A(1)” insert “, 3AA(1)(a), 3AC(2), 3AD(2)”; and
(b)in sub-paragraph (b), for “or 3C” insert “, 3C, 3AA, 3AC or 3AD”.
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