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Changes over time for: Section 257


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 06/04/2020.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2004, Section 257.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
257Registered pension scheme returnU.K.
(1)If the scheme administrator of a registered pension scheme fails to comply with a notice under section 250 (registered pension scheme return), the scheme administrator is liable to a penalty of £100.
(2)If the failure continues after a penalty is imposed under subsection (1), the scheme administrator is liable to a further penalty not exceeding £60 for each day on which the failure continues after the day on which that penalty was imposed (but excluding any day for which a penalty under this subsection has already been imposed).
(3)No penalty may be imposed under subsection (1) or (2) in respect of a failure after it has been remedied.
(4)If the scheme administrator of a registered pension scheme fraudulently or negligently—
(a)makes an [inaccurate] return required by a notice under section 250, or
(b)delivers any [inaccurate] accounts, statements or other documents with such a return,
the scheme administrator is liable to a penalty not exceeding £3,000.
Textual Amendments
Modifications etc. (not altering text)
Commencement Information
Yn ôl i’r brig