# The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006, Regulation 11: Preservation of documents


(1) This regulation applies if—
(a) an individual gives a notification to the Revenue and Customs, and
(b) the Revenue and Customs issue a certificate to the individual in response to the giving of the notification.
(2) The individual must preserve all documents relating to the information given in the notification for a period of six years beginning with the day on which the individual gives the notification to the Revenue and Customs.

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Source: https://www.legislation.gov.uk/uksi/2006/131/regulation/11 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-enhanced-lifetime-allowance-regulations-2006/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.