xmlns:atom="http://www.w3.org/2005/Atom"
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)”.