Regulation 13 Preservation of documentsI1

United Kingdom

(1)

Where Her Majesty’s Revenue and Customs have issued a certificate the individual must preserve the certificate until no further F1relevant benefit crystallisation event within the meaning of section 637S of ITEPA 2003 can occur F2... in relation to the individual.

(2)

The requirement to preserve the certificate ceases where the certificate has been revoked.

Annotations

Textual amendments

F1: 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)
F2: 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)

Commencement

I1: Reg. 13 in force at 11.8.2011, see reg. 1

Notes on the whole SI

Textual amendments

F1: Words in Regulation Title substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 96(2), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)