11. In regulation T3 (deduction of tax: further provision)—
(a)in paragraph (4), for “transitional” substitute “fixed”;
(b)in paragraph (5A)—
(i)for “transitional” substitute “fixed”;
(ii)after “Act 2011”, insert “or paragraph 1 of Schedule 22 to the Finance Act 2013(1)”; and
(iii)after “Regulations 2011”, insert “or the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013(2)”;
(c)after paragraph (5A), insert—
“(5B) 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 1 to the Finance Act 2014, that person must give to the scheme administrator—
(a)the reference number issued by the Commissioners under the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2014 in respect of that entitlement; and
(b)the information referred to in paragraph (4).”;
(d)in paragraph (6), after “paragraph (5)” insert “, (5A) or (5B)”; and
(e)in paragraph (7), after “paragraph (5)” insert “, (5A) or (5B)”.