Income Tax Citation and commencement 1 1 This Order may be cited as the Pension Schemes (Miscellaneous Amendments) Order 2013 and comes into force on 1st June 2013. 2 Article 2 has effect in relation to any information notices given under Part 1 of Schedule 36 to the Finance Act 2008 on or after the date on which this Order comes into force. 3 Article 3 has effect for the tax year 2012-13 and subsequent tax years. Amendment of section 158 of the Finance Act 2004 2 1 Section 158 of the Finance Act 2004 (grounds for de-registration) is amended as follows. 2 In subsection (1)(c) after “this Part” insert “or Part 1 of Schedule 36 to the Finance Act 2008”. 3 In subsection (5) after “this Part” insert “or Part 1 of Schedule 36 to the Finance Act 2008”. Amendment of paragraph 34 of Schedule 36 to the Finance Act 2004 3 In paragraph 34(2) (entitlement to lump sums exceeding 25% of uncrystallised rights) of Schedule 36 (transitional provisions) to the Finance Act 2004, in the sub-paragraph (7A) treated as substituted — a omit the “and” at the end of the definition of “AC”; and b at the end of the definition of “ VUR ” insert— , and CSLA is the current standard lifetime allowance . Amendments in relation to penalties 4 The following amendments are made in consequence of Schedule 24 to the Finance Act 2007 and Schedule 40 to the Finance Act 2008. 5 Omit section 260(6) and (7) of the Finance Act 2004 (accounting return) . 6 1 The Pensions Benefits (Insurance Company Liable as Scheme Administrator) Regulations 2006 are amended as follows. 2 In regulation 2, for paragraph (4) substitute— 4 The insurance company is liable to the penalties under— a Schedule 24 to the Finance Act 2007 (penalties for errors); and b Schedule 55 to the Finance Act 2009 (penalty for failure to make returns) if it fails to comply with the obligations imposed by section 254(1) to (7) as applied to it by virtue of paragraphs (2) and (3). 7 1 The Registered Pension Schemes (Splitting of Schemes) Regulations 2006 are amended as follows. 2 In the Table in Part 1 of Schedule 3, omit the entry relating to section 260(6). 3 In Part 1A of Schedule 3 (Other Legislation)— a omit “Schedule 55 to the Finance Act 2009 (penalty for failure to make returns)”; and b insert— Statutory Reference Subject-matter Schedule 24 to the Finance Act 2007 Penalty for carelessly or deliberately making an incorrect return under section 254 of the Finance Act 2004 Schedule 55 to the Finance Act 2009 Penalty for failure to make returns 8 1 The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 are amended as follows. 2 In Schedule 2 (information which may be supplied either to or by Revenue and Customs by an approved method of electronic communications), in the entry which begins “a notice of appeal against the imposition of a penalty”— a omit “(d) section 260 (fraudulently or negligently making an incorrect return)”; and b after entry (j) insert— ja Schedule 24 to the Finance Act 2007 (penalties for errors) in respect of an error in a return under section 254 of the Finance Act 2004; Mark Lancaster Desmond Swayne Two of the Lords Commissioners of Her Majesty’s Treasury 8th May 2013