Part 2Unauthorised payments

Chapter 3Administration

Returns

9.—(1) A scheme administrator—

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

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

(2) A return must—

(a)contain the information prescribed in the Schedule,

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

(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.