{
  "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-13",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-13.json",
  "legislation": "uksi/2011/1752",
  "legislation_title": "The Registered Pension Schemes ( Enhanced Allowances Transitional Protection) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Preservation of documents",
  "text": "(1) Where Her Majesty’s Revenue and Customs have issued a certificate the individual must preserve the certificate until no further relevant benefit crystallisation event within the meaning of section 637S of ITEPA 2003 can occur ... in relation to the individual.\n(2) The requirement to preserve the certificate ceases where the certificate has been revoked.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 13(1) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 96(5), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 13(1) omitted (12.8.2013) by virtue of The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Amendment) Regulations 2013 (S.I. 2013/1740), regs. 1(1), 3(3)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 13 in force at 11.8.2011, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1752/regulation/13",
    "retrieved_at": "2026-10-29T02:01:26.261165+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}