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Changes over time for: Section 274
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Version Superseded: 17/07/2014
Status:
Point in time view as at 21/07/2009. This version of this provision has been superseded.
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Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2004, Section 274.
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Changes to Legislation
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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.) 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).
(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 or 273 [or 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
Modifications etc. (not altering text)
Commencement Information
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