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6.—(1) Regulation 3AL(1) (claims for repayments of charge on subsequent excluding events) is amended as follows.
(2) Sub-paragraph (2)(c) is amended as follows—
(a)in paragraph (iv) omit “and”,
(b)in paragraph (v) omit “.” and insert “,”,
(c)after paragraph (v) insert—
“(vi)unless the member is—
(i)aged under 16, or
(ii)a citizen of a country outside the United Kingdom who is not resident in the United Kingdom,
the member’s National Insurance number, or a statement that they do not have one,
(vii)the amount of the transfer, and
(viii)the date during the relevant period for the transfer on which the event giving rise to the exclusion occurred.”.
Regulation 3AL was inserted by paragraph 22(11) of Schedule 4(2) to FA 2017.
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