5A

If a person claiming a benefit under these Regulations intends to rely on entitlement to transitional protection against a lifetime allowance charge in accordance with paragraph 14 of Schedule 18 to the Finance Act 20116, that person must give to the scheme administrator—

a

the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 20117 in respect of that entitlement; and

b

the information referred to in paragraph (4).

9

This paragraph applies to a member who—

a

is liable to an annual allowance charge in accordance with section 237A of the 2004 Act; and

b

meets the conditions specified in paragraph (1) of section 237B of that Act.

10

Subject to section 237C of the 2004 Act, a member to whom paragraph (9) applies may give notice in writing to the scheme administrator specifying that the scheme administrator and the member are to be jointly and severally liable for the payment of the annual allowance charge due in respect of that member in accordance with section 237B of the 2004 Act.

11

Unless the scheme administrator’s liability to an annual allowance charge referred to in paragraph (10) is discharged in accordance with section 237D of the 2004 Act—

a

that annual allowance charge will be paid by the scheme administrator on behalf of the member; and

b

that member’s present or future benefits in respect of which that charge arises are to be adjusted in accordance with section 237E of the 2004 Act and calculated by reference to advice provided by the Scheme Actuary for that purpose.

12

Paragraph (13) applies to members who are practitioners or non-GP providers.

13

The members referred to in paragraph (12) must provide the information required by regulation 15A of the Registered Pension Schemes (Provision of Information) Regulations 20068 in respect of their benefits under the scheme, in a manner prescribed from time to time by the Scottish Ministers.

14

“Enhanced lifetime allowance” and “enhanced protection” are to be construed in accordance with the 2004 Act.