Regulation 5 Annuitant to provide information and make declaration

(1)

The annuitant must, upon receipt of the form referred to in regulation 4—

(a)

provide, at the appropriate part of the form in each case, the information specified in paragraph (2); and

(b)

make a declaration—

(i)

as to whether the annuity is a purchased life annuity which is eligible for the partial tax exemption; and

(ii)

confirming the accuracy of the other information provided on the form.

(2)

The information specified is—

(a)

the full name and home address (including the postal code) of each annuitant;

(b)

the national insurance number for each annuitant; and

(c)

the name, address and reference of the office of Her Majesty's Revenue and Customs to which each annuitant sends their tax return, or to which the last claim for an exemption under the 1956 Regulations was submitted.

(3)

Where there is more than one annuitant, any of them may make the declaration referred to in paragraph (1)(b), provided that the declaration properly reflects all the material facts about the annuity.