254 Accounting for tax by scheme administrators
Finance Act 2004 (2004 c 12) | Legislation

Accounting and assessment

254  Accounting for tax by scheme administrators

(1)     A scheme administrator of a registered pension scheme must make returns to the Inland Revenue of the income tax to which the scheme administrator is liable under this Part.

(2)     A return is to be made for each period of three months ending with 31st March, 30th June, 30th September or 31st December if tax has been charged on the scheme administrator by virtue of this Part in that period.

(3)     A return for any period must be made before the end of the period of 45 days beginning with the day immediately following the end of that period.

(4)     A return must—

(a)     show the income tax to which the scheme administrator is liable, and

(b)     include such particulars of the events or other circumstances giving rise to the liability (including particulars as to

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