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Finance Act 2004

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Changes over time for: Section 274

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274SupplementaryU.K.

(1)The fact that any person is liable to pay any tax or interest, or is responsible for the discharge of any other obligation, under section 272 (trustees etc.)[F1, section 272C(7)] or section 273 (members) does not relieve any other person of any liability to pay the tax or interest, or any obligation to discharge the obligation, arising—

(a)by reason of that other person being, or being one of the persons who is, the scheme administrator of the pension scheme, or

(b)under section 271(4) (continuation of liability where no scheme administrator)[F2, section 272C(3) or (4)].

(2)Where a liability imposed on the scheme administrator of a registered pension scheme falls to be satisfied by two or more persons (whether or not they constitute the scheme administrator), they are jointly and severally liable.

(3)No liability to pay tax or interest, or other obligation, of any person in relation to a registered pension scheme arising—

(a)by reason of the person being, or being one of the persons who is, the scheme administrator of the pension scheme concerned, or

(b)under section 271(4), 272[F3, 272C] or 273 [F4or regulations under section 273A],

is affected by the termination of the pension scheme or by its ceasing to be a registered pension scheme.

Textual Amendments

F1Word in s. 274(1) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 7 para. 21(2)(a)

F2Words in s. 274(1)(b) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 7 para. 21(2)(b)

F3Word in s. 274(3)(b) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 7 para. 21(3)

F4Words in s. 274(3)(b) inserted (6.4.2006) by Finance Act 2005 (c. 7), Sch. 10 paras. 49(2), 64(1)

Modifications etc. (not altering text)

Commencement Information

I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284

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