9 Liability of scheme administrator for annual allowance charge
Finance Act 2022 (2022 c 3) | Legislation

Pensions

9  Liability of scheme administrator for annual allowance charge

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

(2)     In section 237B(5)(a) (liability of scheme administrator for annual allowance charge), for “not later than 31 July in the year following that in which the tax year ends” substitute “in accordance with the time limit in section 237BA”.

(3)     After that section insert—

“237BA Time limit for notices under section 237B

(1)     This section specifies the time limit for an individual to give a notice under section 237B(3) in relation to a pension scheme for a tax year (see section 237B(5)(a)).

(2)     Except where subsection

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