The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 No. 702 (C. 27)

Consequential amendments and repeals

19.  In the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006(1), 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)”.

(1)

S.I. 2006/570.