{
  "url": "https://openlegislation.uk/registered-pension-schemes-enhanced-lifetime-allowance-regulations-2006/regulation-5",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-enhanced-lifetime-allowance-regulations-2006/regulation-5.json",
  "legislation": "uksi/2006/131",
  "legislation_title": "The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-enhanced-lifetime-allowance-regulations-2006",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Reliance on paragraph 18 of Schedule 36 (lifetime allowance enhancement: pre-commencement pension credits)",
  "text": "(1) This regulation applies if a benefit crystallisation event occurs in relation to an individual in the circumstances specified in paragraph 18(1) of Schedule 36.\n(2) The individual may give notice of intention to rely on paragraph 18 of Schedule 36 (“paragraph 18”).\n(3) If the individual intends to rely on paragraph 18, the individual must give a notification to the Revenue and Customs on or before the closing date.\n(4) For the purposes of this regulation the closing date is 5th April 2009.\n(5) Paragraph (6) applies if—\n(a) the individual gives the notification to the Revenue and Customs, and\n(b) the Revenue and Customs issue a certificate to the individual in response to the giving of the notification.\n(6) The individual may rely on paragraph 18 during the period beginning on 6th April 2006 and ending on the day on which the Revenue and Customs—\n(a) revoke the certificate, or\n(b) issue an amended certificate to the individual.\n(7) Paragraph (8) applies if the Revenue and Customs—\n(a) issue a certificate to which paragraph (6) applies to the individual, and\n(b) later issue an amended certificate (“the subsequent certificate”) to the individual.\n(8) The individual may rely on paragraph 18 during the period beginning on the day specified on the subsequent certificate and ending on the day on which the Revenue and Customs—\n(a) revoke the subsequent certificate, or\n(b) issue an amended certificate to the individual.\n(9) The day so specified must not be earlier than 6th April 2006.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/131/regulation/5",
    "retrieved_at": "2026-10-29T04:39:12.759759+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."
}