Regulation 8 Amendment of the Registered Pension Schemes (Notice of Joint Liability for the Annual Allowance Charge) Regulations 2011

In regulation 4 (Amendment to the notice)—

(a)

in paragraph (2) after “2” insert “(excluding regulation 2(2))”,

(b)

after paragraph (2) insert—

“(2A)
Where the amount specified in the further notice is £2,000 or less, the individual must confirm in the further notice whether the amount of the individual’s liability to the annual allowance charge for the relevant tax year exceeds £2,000.”, and

(c)

in paragraph (3) for “4 years” substitute “6 years”.