Amendment of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005

4.  In regulation 5(3) in Table 3—

(a) in the row for tax assessed under case 6 or 7—

(i) in Column 1, after “case 6” insert “, 6A”;

(ii) in Column 2, after “sections 272” insert “, 272C”;

(b) insert the following entry at the appropriate place—

“Tax assessed under Case 7A.

31st January following the end of the tax year in which the charge arose.”