- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (14/03/2012)
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The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008
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Changes over time for: Section 5
Version Superseded: 06/04/2012
Alternative versions:
- 01/07/2008- Amendment
- 26/02/2010- Amendment
- 14/03/2012
Point in time - 06/04/2012- Amendment
- 15/10/2014- Amendment
Status:
Point in time view as at 14/03/2012. This version of this provision has been superseded.
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There are currently no known outstanding effects for the The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008, Section 5.
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Provision of information relevant for tax purposesN.I.
5.—(1) A person who is entitled to a benefit under [F1this Section of the Scheme] must give the Department such information as will enable it to determine—
(a)whether a lifetime allowance charge arises on the person becoming entitled to the benefit, and
(b)if any such charge arises, the amount of the tax payable.
(2) Paragraph (1) applies whether or not the person intends to rely on having given notice under any of the provisions specified in section 256(1) of the Finance Act 2004 (enhanced lifetime allowance regulations).
(3) If a person applying for a benefit under [F2this Section of the Scheme] intends to rely on entitlement by virtue of any such notice, in addition to the information mentioned in paragraph (1) the person must give the Department the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 M1 in respect of that entitlement.
(4) The information that a person is required to give under this regulation must be given—
(a)at the time the person makes a claim for a benefit, or
(b)within such period ending after that time as the Department specifies in writing.
(5) If a person fails to comply with paragraph (4) (b), the Department may calculate and pay tax due in respect of the lifetime allowance charge on the basis that the whole benefit is chargeable.
Textual Amendments
F1Words in reg. 5(1) substituted (with effect in accordance with reg. 1(2) of the amending Rule) by The Health and Personal Social Services (Superannuation Scheme, Compensation for Premature Retirement and Additional Voluntary Contributions), and Health and Social Care (Pension Scheme) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/22), regs. 1(2), 15
F2Words in reg. 5(3) substituted (with effect in accordance with reg. 1(2) of the amending Rule) by The Health and Personal Social Services (Superannuation Scheme, Compensation for Premature Retirement and Additional Voluntary Contributions), and Health and Social Care (Pension Scheme) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/22), regs. 1(2), 15
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