Related Commentary  Related HMRC Manuals

255(1)  The Board of Inland Revenue may by regulations make provision for and in connection with the making of assessments in respect of–

(a)the unauthorised payments charge,

(b)the unauthorised payments surcharge,

(c)liability to the lifetime allowance charge under section 217(2) (person to whom lump sum death benefit paid),

(ca)liability to the annual allowance charge by virtue of section 237B,

(d)the scheme sanction charge,

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