Search Legislation

Advanced Search

The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006

Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

  1. Introductory Text

  2. Preliminary

    1. 1.Citation and commencement

    2. 2.Interpretation

  3. Reliance on provisions of the Finance Act 2004

    1. 3.Reliance on paragraph 7 of Schedule 36 (lifetime allowance enhancement: “primary protection”)

    2. 4.Reliance on paragraph 12 of Schedule 36 (lifetime allowances: “enhanced protection”)

    3. 5.Reliance on paragraph 18 of Schedule 36 (lifetime allowance enhancement: pre-commencement pension credits)

    4. 6.Reliance on section 220 (lifetime allowance enhancement: registration of pension credits)

    5. 7.Reliance on section 221 (lifetime allowance enhancement: relevant overseas individuals)

    6. 8.Reliance on section 224 (lifetime allowance enhancement: transfer from recognised overseas pension scheme)

  4. Loss of enhanced protection

    1. 9.Loss of enhanced protection

  5. Notifications

    1. 10.Form of notification

    2. 11.Preservation of documents

    3. 12.Late submission of notification

  6. Procedure on giving of notifications

    1. 13.Procedure on giving of notification to the Revenue and Customs

    2. 14.Appeal against refusal to issue certificate

  7. Certificates

    1. 15.General

    2. 16.Aggregate certificates

    3. 17.Incorrect information given in connection with notification

    4. 18.Incorrect information given in certificate

    5. 19.Further supply of information given in certificate

  8. Compliance

    1. 20.Review of notification after certificate issued

    2. 21.Review of notification after receipt of further information

    3. 22.Reviews of notifications: procedure to be followed

    4. 23.Appeals against notices under regulation 22

    5. 24.Revocation or amendment of certificate

  9. Supplementary

    1. 25.Special classes of individuals

    2. 26.Personal representatives

  10. Signature

  11. Explanatory Note

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources