# The Income Tax (Pension Funds Pooling Schemes) Regulations 1996, Regulation 8: Notification by participant of non-eligibility


(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.
(2) A notification under paragraph (1)—
(a) shall state the reason why the participant considers that it is not, or may not be, so eligible, and
(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.

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Source: https://www.legislation.gov.uk/uksi/1996/1585/regulation/8 (the official version)
Page: https://openlegislation.uk/income-tax-pension-funds-pooling-schemes-regulations-1996/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.