The paragraph 1 noticeI14
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 Schedule5 (enhanced protection) will not apply in relation to the individual on and after 6th April 2014, and
e
a declaration that paragraph 14 of Schedule 18 to the Finance Act 20116 (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.
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.