ScheduleContent of return

Prescribed information

schedule paragraph 6 + 6.—(1) The top-up payment information is—

schedule paragraph 6 1 a + (a)the nature, amount and date of the top-up payment, before any tax deduction,

schedule paragraph 6 1 b + (b)the amount of the top-up payment that is a scheme chargeable payment,

schedule paragraph 6 1 c + (c)the amount of the scheme administrator’s liability, in respect of the top-up payment, to the unauthorised payments charge,

schedule paragraph 6 1 d + (d)the amount of the scheme administrator’s liability, in respect of the top-up payment, to the scheme sanction charge, and

schedule paragraph 6 1 e + (e)the amount of the top-up payment that was paid to the individual, after any tax deduction.

term tax deduction + (2) In this paragraph “tax deduction” has the meaning given in regulation 6(5).