C1C2C3C4C5C6C7C8C9C10C11C12C13C14C15Part 4Pension schemes etc
Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 9, 10
Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 12
Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 13(5)
Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 26
Pt. 4 modified (31.12.2007) by Police and Justice Act 2006 (c. 48), s. 53(1), Sch. 3 para. 7; S.I. 2007/3203, art. 3(b)
Pt. 4 modified (1.7.2008) (N.I.) (with effect in accordance with reg. 1 of the amending Rule) by The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008/256), regs. 1, 124(1) (with regs. 134, 258)
Pt. 4 modified by The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (S.I. 2006/572), reg. 5A (as inserted (6.4.2006) by S.I. 2008/2990, arts. 1(1), 3)
Pt. 4 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 18
Pt. 4 modified (19.7.2011) by Finance Act 2011 (c. 11), Sch. 18 para. 14(3)
Pt. 4 applied (with modifications) (with application in accordance with Sch. 22 para. 1 of the amending Act) by Finance Act 2013 (c. 29), Sch. 22 para. 1(2)
Pt. 4 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 6 para. 1(2)(3)
Pt. 4: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)
Pt. 4 modified (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 1
Pt. 4 modified (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 9(2)
Chapter 7Compliance
Registration regulations
I1256Enhanced F3... allowance regulations
1
This section applies to regulations made by the Board of Inland Revenue under—
F4a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
f
F10g
paragraph 20A(1)(d) of that Schedule (enhancement factor: pension credits from previously crystallised rights),
h
paragraph 20B(1)(b) of that Schedule (enhancement factor: non-residence), and
i
paragraph 20E(1)(b) of that Schedule (enhancement factor: transfers from recognised overseas pension scheme).
2
The regulations to which this section applies are referred to in this Part as “enhanced F11... allowance regulations”.
3
Enhanced F12... allowance regulations may include any provision that appears appropriate for securing that the correct tax is charged—
F13a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
in respect of the payment of lump sums by registered pension schemes.
4
Enhanced F14... allowance regulations may, for that purpose, in particular contain provision—
a
requiring any person to produce or make available documents, produce certificates or provide information, and
b
for the review from time to time of any matter registered in accordance with the regulations.
Pt. 4 modified (N.I.) (1.4.2006) by The Firemens Pension Scheme Order (Northern Ireland) 2006 (S.R. 2006/210), arts. 1(2), 103