Citation, commencement and application

1. —(1) These Regulations may be cited as the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) (Amendment) Regulations 2010 and shall come into force on 1st April 2010.

(2) These Regulations do not apply in relation to or in connection with a notice given before 1st April 2010 requiring the provision or production of information, particulars or documents.

Amendments to the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006

2. —(1)Schedule 2 to the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006( 3 ) is amended as follows.

(2) The following entries are omitted—

(a) “A notice under section 252 (notices requiring documents or particulars about registered pensions schemes, etc.) to a person of a description prescribed by the Registered Pension Schemes and Employer-Financed Retirement Benefits Schemes (Information) (Prescribed Descriptions of Persons) Regulations 2005 to produce or provide documents or particulars.”;

(b) “A notice by Revenue and Customs under regulation 22 of the ELA Regulations requiring an individual to provide information, particulars or documents; and a notice of appeal to the tax appeal Commissioners against such a notice.”;

(c) “A notice of appeal against a notice requiring the production of documents or the furnishing of particulars under section 252.”;

“ (c) section 259 (failure to deliver documents or particulars required by notice); ” .

(3) In the place where the entry omitted by sub-paragraph (a) of paragraph (2) appeared insert—

“ A—

(a) taxpayer notice under paragraph 1 of Schedule 36 to the Finance Act 2008 ( 4 ) (information and inspection powers),

(b) third party notice under paragraph 2 of that Schedule,

(c) notice under paragraph 5 of that Schedule

that relates to a registered pension scheme; and a notice of appeal against any such notice or against the imposition of a penalty in relation to any such notice. ” .