# The Registered Pension Schemes ( Enhanced Allowances Transitional Protection) Regulations 2011, Regulation 13: Preservation of documents

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

(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.
(2) The requirement to preserve the certificate ceases where the certificate has been revoked.

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Source: https://www.legislation.gov.uk/uksi/2011/1752/regulation/13 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.