SI 2022/392 The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022

Published on: 29 March 2022

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Specialist Tax Statutory Instruments

Article summary

These Regulations provide for the extension to Scheme Pays information and reporting deadlines where there has been a retrospective change of facts affecting an individual's pension input amount and their annual allowance.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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