# The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006, Regulation 15: General


(1) A certificate must be in a form prescribed by the Commissioners for Her Majesty’s Revenue and Customs.
(2) A certificate must have a unique reference number.
(3) An individual to whom a certificate is issued must preserve the certificate until no further benefit crystallisation event can occur.

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Source: https://www.legislation.gov.uk/uksi/2006/131/regulation/15 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-enhanced-lifetime-allowance-regulations-2006/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.