Part 2Unauthorised payments

Chapter 3Administration

Returns

regulation 9 + 9.—(1) A scheme administrator—

regulation 9 1 a + (a)must make a return to HMRC in respect of a top-up payment, and

regulation 9 1 b + (b)may make a return to HMRC in respect of any excess amount.

(2) A return must—

regulation 9 2 a + (a)contain the information prescribed in the Schedule,

regulation 9 2 b + (b)relate to all top-up payments made in a relevant period, and

regulation 9 2 c + (c)be made before the end of the period of 45 days beginning with the day immediately following the end of the relevant period.

(3) Where a scheme administrator made a top-up payment before the coming into force of these Regulations, this regulation applies as if that payment was made on the day after these Regulations come into force.