The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013 No. 1741

Preservation of documents U.K.

13.—(1) Where HMRC have issued a certificate the individual must preserve the certificate until no further benefit crystallisation event(1) can occur in relation to the individual.

(2) The requirement to preserve the certificate ceases where the certificate has been revoked.

Commencement Information

I1 Reg. 13 in force at 12.8.2013, see reg. 1

(1)

Benefit crystallisation event is defined in section 216 of the Finance Act 2004.