PART 6Administration
CHAPTER 7Relevant modifications
Modifications of TMA 197041
1
A specified individual is not required to—
a
comply with an obligation under Part 2 of TMA 1970 (returns of income and gains) in respect of a liability to a relevant pension tax charge where that individual is liable to that charge as a result of the operation of a relevant rectification provision;
b
in respect of the tax year 2022-23, comply with an obligation under Part 2 of TMA 1970 where that individual is liable to an annual allowance charge, whether as a result of the operation of a relevant rectification provision or otherwise;
c
amend any return previously made under Part 2 of TMA 1970 in respect of a relevant pension tax charge.
2
Section 42 of, and Schedule 1AB to, TMA 1970 (procedure for making claims to recover overpaid tax) do not apply to a repayment application.