Search Legislation

The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2015

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Amendment of regulation 1.B.3

This section has no associated Explanatory Memorandum

18.  After paragraph (3A) of regulation 1.B.3 (provision of information relevant for tax purposes)(1), insert—

(3B) If a person claiming a benefit under these Regulations intends to rely on entitlement to individual protection against a lifetime allowance charge in accordance with paragraph 1 of Schedule 6 to the Finance Act 2014, that person must give to the scheme administrator the reference number issued by the Commissioners under the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 in respect of that entitlement..

(1)

Paragraph (3A) was inserted by regulation 9 of S.I. 2012/610: the last relevant amending instrument is S.I. 2014/570 (reg.19).

Back to top

Options/Help