16. In regulation 1.B.2 (provision of information for tax purposes)—
(a)in paragraph (4)—
(i)for “transitional”, substitute “fixed”;
(ii)after “Act 2011”, insert “or paragraph 1 of Schedule 22 to the Finance Act 2013”; and
(iii)after “Regulations 2011”, insert “or the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013”; and
(b)after paragraph (4), insert—
“(4A) If a person applying for a benefit under this Section of the Scheme intends to rely on entitlement to individual protection against a lifetime allowance in accordance with paragraph 1 of Schedule 1 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) (Notification) Regulations 2014 in respect of that entitlement.”.