# The Personal Pension Schemes (Relief at Source) Regulations 1988, Regulation 6: Prescribed conditions


(1) The condition prescribed in this regulation is that an individual shall furnish to the scheme administrator before, or within, the time specified in paragraph (3) the certificates specified in paragraph (2).
(2) The certificates specified in this paragraph are certificates which show—
(a) that, except where subsection (4) or subsection (5) of section 645 applies, the individual is not participating in a relevant superannuation scheme;
(b) whether or not the individual is paying contributions under other arrangements or under a retirement annuity contract or trust scheme;
(c) that the total contributions which the individual—
(i) is paying under any arrangements or scheme referred to in sub-paragraph (b), and
(ii) will pay under the arrangements to which the certificate relates
do not together exceed the total of the maximum amount permitted under section 640 and so much of any relief given under section 639(1) as is given by virtue of section 642;
(d) that the relevant Schedule E earnings in respect of which the individual will pay, or has paid, a net contribution do not fall within section 644(5).
(3) The time specified in this paragraph is—
(a) in relation to the certificate specified in paragraph (2)(a)—
(i) before the time specified in regulation 5(3)(a),
(ii) within 60 days after the date specified in regulation 5(3)(c),
(iii) within 30 days after the expiry of a period of five years from the date on which the individual last furnished a certificate under this sub-paragraph;
(b) in relation to the certificates specified in paragraph 2(b) and (c), before the time specified in regulation 5(3)(a); and
(c) in relation to the certificate specified in paragraph (2)(d)—
(i) before the time specified in regulation 5(3)(a),
(ii) within 60 days after the date specified in regulation 5(3)(c).

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Source: https://www.legislation.gov.uk/uksi/1988/1013/regulation/6 (the official version)
Page: https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.