4 The paragraph 1 notice
1 A paragraph 1 notice must include the following information—
(a) the title, full name, address (including post code, if applicable) and date of birth of the individual submitting the paragraph 1 notice,
(b) the national insurance number of the individual or, where the individual does not qualify for a national insurance number, the reasons for this,
(c) a declaration that paragraph 7 of Schedule 36 to the Finance Act 2004 (primary protection) does not make provision for a lifetime allowance enhancement factor in the case of the individual,
(d) a declaration that paragraph 12 of that Schedule (enhanced protection) will not apply in relation to the individual on and after 6th April 2014, and
Paragraph 12 has been amended by paragraph 53(2) to (6) of Schedule 10 to the Finance Act 2005 (c. 7), paragraph 17 of Schedule 20 and Part 3(2) of Schedule 27 to the Finance Act 2007 (c. 11), paragraph 432(2) of Schedule 1 to the Corporation Tax Act 2010 (c. 4) and paragraph 59 of Schedule 26 to the Equality Act 2010 (c. 15).
(e) a declaration that paragraph 14 of Schedule 18 to the Finance Act 2011 (transitional provision relating to new standard lifetime allowance for the tax year 2012-13) will not apply in relation to the individual on and after 6th April 2014.
2011 c. 11; paragraph 14 was amended by section 47(1) and (2) of the Finance Act 2013 and S.I. 2013/1740.
2 A paragraph 1 notice must—
(a) be in a form prescribed by HMRC,
(b) contain a declaration that the information provided in the notice is true and complete to the best of the knowledge and belief of the person completing the form, and
(c) be received by HMRC on or before 5th April 2014.
Reg. 4 in force at 12.8.2013, see reg. 1