The Registered Pension Schemes (Discharge of Liabilities under Sections 267 and 268 of the Finance Act 2004) Regulations 2005
These Regulations make provision supplementing sections 267 and 268 of the Finance Act 2004 in connection with the making of applications by scheme administrators of registered pension schemes and other persons for relief from the lifetime allowance charges under section 267 and the unauthorised payments surcharge, and the scheme sanction charge under section 268.