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The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006

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9.—(1) This regulation applies if conditions A to F are met.

(2) Condition A is that an individual has one or more relevant existing arrangements (within the meaning given by paragraph 12(4) of Schedule 36).

(3) Condition B is that the lump sum condition specified in paragraph 24(2) of Schedule 36 is met in relation to the individual.

(4) Condition C is that the first notice requirement condition specified in paragraph 24(5) of Schedule 36 is not met in relation to the individual.

(5) Condition D is that the second notice requirement condition specified in paragraph 24(6) of Schedule 36 is met in relation to the individual.

(6) Condition E is that the individual has a certificate issued under regulation 4 on which the individual may rely.

(7) Condition F is that paragraph 12 of Schedule 36 has ceased to apply to the individual.

(8) Paragraph 31 of Schedule 36(1) applies in relation to the individual and to a registered pension scheme which is a protected pension scheme.

(9) In paragraph (8) “protected pension scheme” has the meaning given by paragraph 31 of Schedule 36.

(1)

Paragraph 31 of Schedule 36 was amended by paragraph 55(6) of the Finance Act 2005 with effect from 6th April 2006.

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