The Registered Pension Schemes (Enhanced Lifetime Allowance) (Amendment) Regulations 2006

Substitution of regulation 10 of the principal Regulations

6.  For regulation 10 substitute—

“Form of notification: the specified regulations

10.— (1) This regulation applies if a notification is given under one of the specified regulations.

(2) The notification must be in a form prescribed by the Commissioners for Her Majesty’s Revenue and Customs.

(3) The individual must sign and date the notification.

Form of notification: regulations 3A and 4A

10A.— (1) This regulation applies if a notification is given under regulation 3A or 4A.

(2) The notification must contain the following information—

(a) the name and address of the person giving the notification;

(b) the name of the deceased member in respect of whose death the person has received the relevant lump sum death benefit;

(c) the name of the registered pension scheme under which that person was entitled to receive that relevant lump sum death benefit;

(d) the name and address of the scheme administrator by whom the relevant lump sum death benefit was paid;

(e) the amount of the relevant lump sum death benefit the person received; and

(f) the date on which the relevant lump sum death benefit was paid.

(3) The person who gives the notification must sign and date it.”.