# The Registered Pension Schemes ( Enhanced Allowances Transitional Protection) Regulations 2011, Regulation 3: Reliance on paragraph 14

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

(1) Subject to paragraph (2), an individual may rely on paragraph 14 if—
(a) the individual has given a paragraph 14 notice to Her Majesty’s Revenue and Customs, and
(b) Her Majesty’s Revenue and Customs have accepted that notice by issuing a certificate to the individual.
(2) An individual may not rely on paragraph 14 if—
(a) Her Majesty’s Revenue and Customs have refused to accept a paragraph 14 notice in accordance with regulation 6,
(b) Her Majesty’s Revenue and Customs have revoked the certificate in accordance with regulation 11, or
(c) a paragraph 14(4) event has occurred.

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Source: https://www.legislation.gov.uk/uksi/2011/1752/regulation/3 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.