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There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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4.—(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 giving 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)the individual’s relevant amount,
(d)amounts A, B, C and D for the individual,
(e)the date, the appropriate amount and (if relevant) the net appropriate amount of any pension debit(1) to which a relevant arrangement in relation to the individual became subject on or after 6th April 2014, and
(f)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.
(2) A paragraph 1 notice must—
(a)be in a form prescribed by HMRC, and
(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.
Commencement Information
I1Reg. 4 in force at 18.8.2014, see reg. 1
Pension debit is defined in section 279(1) of the Finance Act 2004.
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