{
  "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-lifetime-allowance-amendment-regulations-2006/regulation-6",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-enhanced-lifetime-allowance-amendment-regulations-2006/regulation-6.json",
  "legislation": "uksi/2006/3261",
  "legislation_title": "The Registered Pension Schemes (Enhanced Lifetime Allowance) (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-enhanced-lifetime-allowance-amendment-regulations-2006",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Substitution of regulation 10 of the principal Regulations",
  "text": "For regulation 10 substitute—\n“Form of notification: the specified regulations\n10. (1) This regulation applies if a notification is given under one of the specified regulations.\n(2) The notification must be in a form prescribed by the Commissioners for Her Majesty’s Revenue and Customs.\n(3) The individual must sign and date the notification.\nForm of notification: regulations 3A and 4A\n10A. (1) This regulation applies if a notification is given under regulation 3A or 4A.\n(2) The notification must contain the following information—\n(a) the name and address of the person giving the notification;\n(b) the name of the deceased member in respect of whose death the person has received the relevant lump sum death benefit;\n(c) the name of the registered pension scheme under which that person was entitled to receive that relevant lump sum death benefit;\n(d) the name and address of the scheme administrator by whom the relevant lump sum death benefit was paid;\n(e) the amount of the relevant lump sum death benefit the person received; and\n(f) the date on which the relevant lump sum death benefit was paid.\n(3) The person who gives the notification must sign and date it.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3261/regulation/6",
    "retrieved_at": "2026-10-29T04:13:50.549321+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."
}