The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006

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