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54. In regulation 173(2) (Information about payment of annual allowance charge), for “no later than 31st July after the end of the tax year” substitute “by the regulatory deadline set by regulation 14A or 14B of The Registered Pension Schemes (Provision of Information) Regulations 2006(1)”.
2006 No. 567 regulations 14A and 14B were inserted by regulation 8 of The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011, (S.I. 2011/1797).
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