# The Registered Pension Schemes ( Enhanced Allowances Transitional Protection) Regulations 2011, Regulation 6: Refusal by Her Majesty’s Revenue and Customs to accept notice

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

(1) Her Majesty’s Revenue and Customs may refuse to accept the paragraph 14 notice if it does not satisfy the requirements in regulation 4.
(2) If Her Majesty’s Revenue and Customs refuse to accept the paragraph 14 notice the individual may require that Her Majesty’s Revenue and Customs provide reasons for the refusal.

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Source: https://www.legislation.gov.uk/uksi/2011/1752/regulation/6 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.