29(1)This paragraph applies where, in the case of any individual and any arrangements made by him under an approved personal pension scheme,—
(a)the conditions in regulations 5 and 6 of the [S.I. 1998/1013.] Personal Pension Schemes (Relief at Source) Regulations 1988 (“the 1988 Regulations”) are satisfied for one or more of the five years of assessment preceding the year 2001-02;
(b)the particulars specified in regulation 5(2)(e) of the 1988 Regulations have been furnished for a year of assessment (“the relevant year”) for which those conditions are satisfied and which is one of those five years of assessment; and
(c)such a certificate as is specified in regulation 6(2)(a) of the 1988 Regulations has been furnished at some time during, or not later than 60 days after the end of, such a year of assessment.
(2)Where this paragraph applies, it shall be assumed for the purposes of sections 646B to 646D of the Taxes Act 1988—
(a)that the individual has provided the scheme administrator with the requisite evidence of the relevant amounts for the relevant year; and
(b)that the relevant amounts for that year are the amounts stated in, or deduced from, the relevant particulars and certificates.
(3)In sub-paragraph (2) above, “the relevant particulars and certificates” means the latest particulars and certificates furnished under regulations 5 and 6 of the 1988 Regulations by reference to which the relevant year is a year for which the conditions prescribed in those regulations are satisfied.