{
  "url": "https://openlegislation.uk/income-tax-pension-funds-pooling-schemes-regulations-1996/regulation-8",
  "json_url": "https://openlegislation.uk/income-tax-pension-funds-pooling-schemes-regulations-1996/regulation-8.json",
  "legislation": "uksi/1996/1585",
  "legislation_title": "The Income Tax (Pension Funds Pooling Schemes) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/income-tax-pension-funds-pooling-schemes-regulations-1996",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Notification by participant of non-eligibility",
  "text": "(1) On becoming aware that, by reason of a change in its circumstances or otherwise, it is not, or may not be, eligible to participate in a pension funds pooling scheme, a participant shall notify the trustee of the scheme in writing of that fact within seven days after its becoming so aware.\n(2) A notification under paragraph (1)—\n(a) shall state the reason why the participant considers that it is not, or may not be, so eligible, and\n(b) shall be accompanied by a copy of any document in the participant’s possession that confirms or suggests that it is not, or may not be, so eligible.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1585/regulation/8",
    "retrieved_at": "2026-10-29T12:41:34.402786+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}