The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2014
These Regulations amend regulations 4, 5 and 8 of the Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (S.I. 2005/3454) (“the principal Regulations”) in relation to the assessment of liabilities to tax under Part 4 of the Finance Act 2004 (c. 12) (“the 2004 Act”).