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6. For regulation 10 substitute—
10.—(1) This regulation applies if a notification is given under one of the specified regulations.
(2) The notification must be in a form prescribed by the Commissioners for Her Majesty’s Revenue and Customs.
(3) The individual must sign and date the notification.
10A.—(1) This regulation applies if a notification is given under regulation 3A or 4A.
(2) The notification must contain the following information—
(a)the name and address of the person giving the notification;
(b)the name of the deceased member in respect of whose death the person has received the relevant lump sum death benefit;
(c)the name of the registered pension scheme under which that person was entitled to receive that relevant lump sum death benefit;
(d)the name and address of the scheme administrator by whom the relevant lump sum death benefit was paid;
(e)the amount of the relevant lump sum death benefit the person received; and
(f)the date on which the relevant lump sum death benefit was paid.
(3) The person who gives the notification must sign and date it.”.
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