The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006
Preliminary
1Citation and commencement
2Interpretation
Reliance on provisions of the Finance Act 2004
3Reliance on paragraph 7 of Schedule 36 (lifetime allowance enhancement: “primary protection”)
4Reliance on paragraph 12 of Schedule 36 (lifetime allowances: “enhanced protection”)
5Reliance on paragraph 18 of Schedule 36 (lifetime allowance enhancement: pre-commencement pension credits)
6Reliance on section 220 (lifetime allowance enhancement: registration of pension credits)
7Reliance on section 221 (lifetime allowance enhancement: relevant overseas individuals)
8Reliance on section 224 (lifetime allowance enhancement: transfer from recognised overseas pension scheme)
Loss of enhanced protection
9Loss of enhanced protection
Notifications
10Form of notification
11Preservation of documents
12Late submission of notification
Procedure on giving of notifications
13Procedure on giving of notification to the Revenue and Customs
14Appeal against refusal to issue certificate
Certificates
15General
16Aggregate certificates
17Incorrect information given in connection with notification
18Incorrect information given in certificate
19Further supply of information given in certificate
Compliance
20Review of notification after certificate issued
21Review of notification after receipt of further information
22Reviews of notifications: procedure to be followed
23Appeals against notices under regulation 22
24Revocation or amendment of certificate
Supplementary
25Special classes of individuals
26Personal representatives

2006 No. 131

INCOME TAX

The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 220(5), 221(6), 224(9), 251(1) and (6) and 256 of, and paragraphs 7(1)(b), 12(1) and 18(6) of Schedule 36 to, the Finance Act 20041 and section 113(1) of the Taxes Management Act 19702, and now exercisable by them3, make the following Regulations: