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5.—(1) A person who is entitled to a benefit under these Regulations must give the Department such information as will enable it to determine—
(a)whether a lifetime allowance charge arises on the person becoming entitled to the benefit, and
(b)if any such charge arises, the amount of the tax payable.
(2) Paragraph (1) applies whether or not the person intends to rely on having given notice under any of the provisions specified in section 256(1) of the Finance Act 2004 (enhanced lifetime allowance regulations).
(3) If a person applying for a benefit under these Regulations intends to rely on entitlement by virtue of any such notice, in addition to the information mentioned in paragraph (1) the person must give the Department the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006(1) in respect of that entitlement.
(4) The information that a person is required to give under this regulation must be given—
(a)at the time the person makes a claim for a benefit, or
(b)within such period ending after that time as the Department specifies in writing.
(5) If a person fails to comply with paragraph (4) (b), the Department may calculate and pay tax due in respect of the lifetime allowance charge on the basis that the whole benefit is chargeable.
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