{
  "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-4",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "The paragraph 14 notice",
  "text": "(1) A paragraph 14 notice must include the following information—\n(a) the title, full name, address (including post code, if applicable) and date of birth of the individual submitting the paragraph 14 notice,\n(b) the national insurance number of the individual or, where the individual does not qualify for a national insurance number, the reasons for this,\n(c) a declaration that paragraph 7 of Schedule 36 to the Finance Act 2004 (primary protection) does not apply in the case of the individual, and\n(d) a declaration that paragraph 12 of that Schedule (enhanced protection) will not apply in relation to the individual on and after 6th April 2012.\n(2) A paragraph 14 notice must be—\n(a) in a form prescribed by Her Majesty’s Revenue and Customs, and\n(b) received by Her Majesty’s Revenue and Customs on or before the following dates—\n(i) if it relates to an individual described in sub-paragraph (1) of paragraph 14, 5 April 2012; or\n(ii) if it relates to an individual described in sub-paragraph (1A) of paragraph 14, 5 April 2014.\n(3) The individual must sign and date the paragraph 14 notice.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 4(1)(c) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 96(4), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 4(2)(b) substituted (12.8.2013) by 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(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in force at 11.8.2011, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12. Paragraph 12 of Schedule 36 to the Finance Act 2004 has been amended by paragraph 53(2) to (6) of Schedule 10 to the Finance Act 2005 (c. 7), paragraph 17 of Schedule 20 and part 3(2) of Schedule 27 to the Finance Act 2007 (c. 11) and paragraph 432(2) of Schedule 1 to the Corporation Tax Act 2010 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1752/regulation/4",
    "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."
}