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9. Paragraph (3A) of regulation 5 (Provision of information relevant for tax purposes)(1), is amended as follows—
(a)after “to the 2011 Act” insert “or paragraph 1 of Schedule 22 to the Finance Act 2013”;
(b)after “Regulations 2011” insert “or the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013”.
Regulation 5 as amended by S.R. 2010 No.22, regulation 15 and S.R. 2012 No.78, regulation 10
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