11(1)This paragraph applies where—
(a)paragraph 7 makes provision for the operation of a lifetime allowance enhancement factor in relation to an individual, and
(b)on or after 6th April 2006, the rights of the individual under a relevant pension arrangement (see paragraph 8(2)) relating to the individual are reduced by becoming subject to a pension debit.
(2)The primary protection factor (see paragraph 7(3)) is to be recalculated.
(3)The recalculation involves reducing RR (see paragraph 7(3)) by the amount by which the individual’s rights are reduced and arriving at a revised primary protection factor.
(4)The revised primary protection factor operates in relation to any benefit crystallisation event occurring in relation to the individual after the time when the individual’s rights are reduced by becoming subject to the pension debit.