Consequential amendments and repeals

18.  In Schedule 3 to the Registered Pension Schemes (Splitting of Schemes) Regulations 2006 (responsibilities and liabilities of sub-scheme administrators in respect of a sub-scheme – Finance Act 2004)(1)—

(a) in the fifteenth entry in the Table in Part I—

(i) omit “(1), (4) and” ,

(ii) for “Penalties for failure to make a return within S254” substitute “Penalty for fraudulently or negligently making an incorrect return under S254”, and

(b) after Part I insert the following—

“PART 1A Other legislation

• Schedule 55 to the Finance Act 2009 (penalty for failure to make returns)”.

(1)

S.I. 2006/569, amended by S.I. 2007/793.