255Assessments under this PartU.K.
(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,
(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[(ca)liability to the annual allowance charge by virtue of section 237B,]
(d)the scheme sanction charge,
[(da)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),
[(ea)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), ...
(g)liability under section 394 of ITEPA 2003 (benefit under employer-financed retirement benefits scheme: charge on responsible person)[, and
(h)the charge to tax under Part 9 of ITEPA 2003 (pension income) on pension income to which section 579A of that Act (pension income under registered pension schemes) applies by virtue of any of the following provisions—
(i)section 637H(2) (certain defined benefits lump sum death benefits);
(ii)section 637H(2) (certain defined benefits lump sum death benefits);
(iii)section 637I(2) (certain pension protection lump sum death benefits);
(iv)section 637J(2) (certain uncrystallised funds lump sum death benefits);
(v)section 637K(2) (certain annuity protection lump sum death benefits);
(vi)section 637L(2) (certain drawdown pension fund lump sum death benefits).]
(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).
Textual Amendments
Modifications etc. (not altering text)
Commencement Information