FEES 10.5 1Application of FEES 4 to the pensions guidance levy

FEES 10.5.1G01/04/2015

(1)
The Handbook provisions relating to the pensions guidance levy are meant to follow closely the provisions relating to the payment of periodic fees payable by an authorised person under FEES 4.
(2)
As such, the table in FEES 10.5.4 R lists rules in FEES 4 that also apply, in a modified form, to the pensions guidance levy.

FEES 10.5.2R01/04/2015

The rules in the table in FEES 10.5.4 R and any other rules in FEES included in FEES 10 by cross-reference apply to the pensions guidance levy in the same way as they apply to periodic fees payable under FEES 4.

FEES 10.5.3R01/04/2015

A reference to a periodic fee in a FEES 4 rule incorporated into FEES 10 must be read, for the purposes of applying that rule to the pensions guidance levy, as a reference to the pensions guidance levy.

FEES 10.5.4R23/03/2018

Table of rules in FEES 4 that also apply in FEES 10.

FEES 4 incorporated into FEES 10	Description	Modifications
FEES 4.2.4 R	Method of payment	none
2	2	2
2	2	2
2FEES 4.2.7ER	Modifications for persons becoming subject to periodic fees during the course of a fee year	none
2FEES 4.2.7FR	Calculating the fee in the firm’s first year of authorisation	none
2 FEES 4.2.7GR	Calculating fees in the second fee-year where the firm received permission between 1 January and 31 March in its first fee year	none
2 FEES 4.2.7HR to FEES 4.2.7KR	Calculating all other fees in the second and subsequent years of authorisation where a full year of tariff data is not available	none
FEES 4.2.8 R	How FEES 4.2.7 R applies to an incoming EEA firm or an incoming Treaty firm	none
FEES 4.2.9 G	Fee payers ceasing to hold relevant status or reducing the scope of their permission after start of relevant period	Reference to column (1) of the table in FEES 4.2.11 R is a reference to FEES 10.1.2 G
FEES 4.3.7 R	Groups of firms	Reference to FEES 4.2.1 R is a reference to FEES 10.2.1 R.
FEES 4.3.13 R	Firms applying to cancel or vary permission before start of period	Reference toFEES 4.2.1 R is a reference to FEES 10.2.1 R.
FEES 4.3.17R2	Firms acquiring businesses from other firms	Reference to FEES 4.2.7ER to FEES 4.2.7KR2 is a reference to FEES 10.2.5 R Reference to FEES 4.2.1 R is a reference to FEES 10.2.1 R
FEES 4.4.1 R to FEES 4.4.6 R	Information on which fees are calculated	none

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