The Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011

1. Introductory Text

2. 1. Citation, commencement and interpretation

3. 2. In these Regulations— “paragraph 14” means paragraph 14 of Schedule...

4. 3. Reliance on paragraph 14

5. 4. The paragraph 14 notice

6. 5. Issue of certificate by Her Majesty’s Revenue and Customs

7. 6. Refusal by Her Majesty’s Revenue and Customs to accept notice

8. 7. Appeal against refusal to accept notice

9. 8. Incorrect information given in, or in connection with, the paragraph 14 notice

10. 9. Requirement to inform Her Majesty’s Revenue and Customs of a paragraph 14(4) event

11. 10. Replacement of a certificate by Her Majesty’s Revenue and Customs

12. 11. Revocation of a certificate by Her Majesty’s Revenue and Customs

13. 12. Appeal against revocation or replacement of a certificate

14. 13. Preservation of documents

15. Signature

16. Explanatory Note