SCHEDULE 7 Pension Schemes
Finance Act 2014 (2014 c 26) | Legislation

SCHEDULE 7 Pension Schemes

Section 46

Introduction

1

Part 4 of FA 2004 (pension schemes etc) is amended as follows.

Registration of pension schemes

2

(1)     Section 153 (applications for registration) is amended as follows.

(2)     In subsection (4) for “On†substitute “Followingâ€.

(3)     In subsection (5) for paragraphs (a) and (b) substitute—

“(a)     any information falling within subsection (5A) is inaccurate in a material respect,

(b)     any document falling within subsection (5B) contains a material inaccuracy,

(c)     any declaration accompanying the application is false,

(d)     the scheme administrator has failed to comply with an information notice under section 153A given in connection with the application (including any declaration accompanying it),

(e)     the scheme administrator has deliberately obstructed an officer of Revenue and Customs in the course of an inspection under section 153B carried out in connection with the application (including any declaration accompanying it) where the inspection has been approved by the tribunal,

(f)     the pension scheme has not been established, or is not being maintained, wholly or mainly for the purpose of making payments falling within section 164(1)(a) or (b) (authorised payments of pensions and lump sums), or

(g)     the person

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