C1C2C3C4C5C6C7C8C9C10C11C12C13C14C15Part 4Pension schemes etc

Annotations:
Modifications etc. (not altering text)
C7

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)

C9

Pt. 4 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 18

C10

Pt. 4 modified (19.7.2011) by Finance Act 2011 (c. 11), Sch. 18 para. 14(3)

C11

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)

C12

Pt. 4 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 6 para. 1(2)(3)

C13

Pt. 4: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)

C14

Pt. 4 modified (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 1

C15

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d

paragraph 7(1)(b) F1or 11A(1)(c) of Schedule 36 (F5enhancement of allowances: primary protection),

e

paragraph 12(1) F2or 15A(1)(b) of that Schedule (F6...: enhanced protection), F7...

f

F8paragraph 18(1)(b) of that Schedule (F9enhancement of allowances: pre-commencement pension credits),

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.