# The Registered Pension Schemes (Enhanced Lifetime Allowance) (Amendment) Regulations 2006, Regulation 6: Substitution of regulation 10 of the principal Regulations


For regulation 10 substitute—
“Form of notification: the specified regulations
10. (1) This regulation applies if a notification is given under one of the specified regulations.
(2) The notification must be in a form prescribed by the Commissioners for Her Majesty’s Revenue and Customs.
(3) The individual must sign and date the notification.
Form of notification: regulations 3A and 4A
10A. (1) This regulation applies if a notification is given under regulation 3A or 4A.
(2) The notification must contain the following information—
(a) the name and address of the person giving the notification;
(b) the name of the deceased member in respect of whose death the person has received the relevant lump sum death benefit;
(c) the name of the registered pension scheme under which that person was entitled to receive that relevant lump sum death benefit;
(d) the name and address of the scheme administrator by whom the relevant lump sum death benefit was paid;
(e) the amount of the relevant lump sum death benefit the person received; and
(f) the date on which the relevant lump sum death benefit was paid.
(3) The person who gives the notification must sign and date it.”.

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Source: https://www.legislation.gov.uk/uksi/2006/3261/regulation/6 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-enhanced-lifetime-allowance-amendment-regulations-2006/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.