Regulation 4 I1

(1)

The table appended to regulation 3(1) (provision of information by scheme administrator to the Commissioners) is amended as follows.

(2)

In entry 6 (benefit crystallisation events and enhanced lifetime allowance, enhanced protection, fixed protection or fixed protection 2014)^f1—

F1(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

in the first column omit paragraph (a),

(c)

in the first column omit “or” at the end of paragraph (b)(iii) and insert at the end of paragraph (b)(iv)—

“, or
(v)
individual protection 2014.”, and

(d)

in the second column omit “or” at the end of paragraph (b) and insert at the end of paragraph (c)—

“, or
(d)
the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014^f2 (where the member relies on individual protection 2014).”.

Annotations

Textual amendments

F1: Reg. 4(2)(a) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), Sch. 4 para. 27(b)

Commencement

I1: Reg. 4 in force at 18.8.2014, see reg. 1(1)

Footnotes

f1: Entry 6 has been amended by S.I. 2011/301, 2011/1797, 2013/1742.
f2: S.I. 2014/1842.