Consequential amendments and repeals19
In the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 200623, in the last paragraph of Schedule 2—
a
in sub-paragraph (d) for “(failure to deliver accounting return)” substitute “(fraudulently or negligently making an incorrect return)”, and
b
at the end of sub-paragraph (j) insert the following —
; or
k
Schedule 55 to the Finance Act 2009 (penalty for failure to make returns)