# The Registered Pension Schemes ( Enhanced Allowances Transitional Protection) Regulations 2011, Regulation 4: The paragraph 14 notice

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

(1) A paragraph 14 notice must include the following information—
(a) the title, full name, address (including post code, if applicable) and date of birth of the individual submitting the paragraph 14 notice,
(b) the national insurance number of the individual or, where the individual does not qualify for a national insurance number, the reasons for this,
(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
(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.
(2) A paragraph 14 notice must be—
(a) in a form prescribed by Her Majesty’s Revenue and Customs, and
(b) received by Her Majesty’s Revenue and Customs on or before the following dates—
(i) if it relates to an individual described in sub-paragraph (1) of paragraph 14, 5 April 2012; or
(ii) if it relates to an individual described in sub-paragraph (1A) of paragraph 14, 5 April 2014.
(3) The individual must sign and date the paragraph 14 notice.

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Source: https://www.legislation.gov.uk/uksi/2011/1752/regulation/4 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

