Regulation 6 Form to be returned on completion
(1)
The annuitant must—
(a)
complete the form and make the declaration in accordance with regulation 5; and
(b)
return the form to the person who provided it, together with any other information and documents that are required to accompany it.
(2)
Until the annuitant complies with paragraph (1), the annuity must be treated as one for which no part of the payments are eligible for the partial tax exemption.