{
  "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-5",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Issue of certificate by Her Majesty’s Revenue and Customs",
  "text": "(1) If Her Majesty’s Revenue and Customs accept the paragraph 14 notice, they must issue a certificate to the individual.\n(2) The certificate must have a unique reference number.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force at 11.8.2011, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1752/regulation/5",
    "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."
}