# The Registered Pension Schemes ( Enhanced Allowances Transitional Protection) Regulations 2011, Regulation 11: Revocation of a certificate by Her Majesty’s Revenue and Customs

Extent: E+W+S+N.I.

Her Majesty’s Revenue and Customs may revoke a certificate if they—
(a) have reason to believe that a paragraph 14(4) event has occurred,
(b) have reason to believe that any of the conditions in sub-paragraph (1) of paragraph 14 have not been met, or
(c) have given notice to the individual under paragraph 1 of Schedule 36 to the Finance Act 2008 in connection with paragraph 14 and the individual does not reply to that notice within the time specified in the notice.

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Source: https://www.legislation.gov.uk/uksi/2011/1752/regulation/11 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.