# The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006, Regulation 13: Procedure on giving of notification to the Revenue and Customs


(1) If an individual gives a notification to the Revenue and Customs, and there are no obvious errors or omissions in the notification (whether errors of principle, arithmetical mistakes or otherwise), the Revenue and Customs must issue a certificate to the individual.
(2) If an individual gives a notification to the Revenue and Customs, and there are obvious errors or omissions in the notification (whether errors of principle, arithmetical mistakes or otherwise), the Revenue and Customs must return the notification to the individual.

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Source: https://www.legislation.gov.uk/uksi/2006/131/regulation/13 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-enhanced-lifetime-allowance-regulations-2006/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.