UK Statutory Instrument 2005 United Kingdom

The Registered Pension Schemes (Relief at Source) Regulations 2005

At a glance

What's here

1 compliance obligation

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.006

Declaration about accuracy of information

  • Submit accurate pension relief declarations and report changes
Browse 16 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Interpretation

s.003

Prescribed conditions

s.004

Information to be given to the scheme administrator

s.005

Declaration that relevant individual entitled to relief

s.007

Persons under incapacity and disabled persons

s.008

Electronic communications and documents

s.009

Claims: introductory

s.010

Interim claims

s.011

Annual claims

s.012

Claims: supplementary provisions

s.013

Recovery on de-registration of schemes

s.014

Recovery of amounts by assessment &c

s.015

Information

s.016

Inspection of records

s.017

Transitional provision

Explore more

Browse legislation

Find other UK business legislation with related guidance.