Regulation 11 Information provided by member to scheme administrator: enhanced allowances, enhanced protection , fixed protection , fixed protection 2014 , individual protection 2014 , fixed protection 2016 or individual protection 2016F1F14F15F16F17F18
United Kingdom
If F3a member of a registered pension scheme intends to rely on entitlement to—
fixed protection 2014 by virtue of Part 1 of Schedule 22 to the Finance Act 2013 F8, or
fixed protection 2016 by virtue of Part 1 of Schedule 4 to the Finance Act 2016,
F9the member must give to the scheme administrator the reference number issued by or on behalf of the Commissioners under any of the provisions mentioned in paragraph (1A) in respect of that entitlement.
The provisions are—
the Registered Pension Schemes (Enhancement of Allowances) Regulations 2006 (S.I. 2006/131);
the Registered Pension Schemes (Enhanced Allowances Transitional Protection) Regulations 2011 (S.I. 2011/1752);
the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Enhanced Allowances Transitional Protection) (Notification) Regulations 2013 (S.I. 2013/1741);
Schedule 4 to the Finance Act 2016 (pensions: lump sum allowance and lump sum and death benefit allowance: transitional provision).
If the member of a registered pension scheme intends to rely on entitlement to individual protection 2014 by virtue of Part 1 of Schedule 6 to the Finance Act 2014 (“Part 1”), the member must notify the scheme administrator of—
the reference number issued by the Commissioners under the Registered Pension Schemes and Relieved Non-UK Pension Schemes ( F12Enhanced Allowances Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014; and
the member’s relevant amount calculated in accordance with Part 1.
If the member of a registered pension scheme intends to rely on individual protection 2016 by virtue of Part 2 of Schedule 4 to the Finance Act 2016, the member must notify the scheme administrator of—
the reference number in respect of the member issued by or on behalf of the Commissioners for the purposes of paragraph 9(2) of that Schedule, and
the member's relevant amount calculated in accordance with Part 2 of that Schedule.
Annotations
Textual amendments
- F1
Reg. 11 substituted (11.8.2011 for tax year 2012-13 and subsequent years) by The Registered Pension Schemes (Provision of Information) (Amendment) (No.2) Regulations 2011 (S.I. 2011/1797), regs. 1, 6
- F2
Reg. 11 renumbered as reg. 11(1) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2014 (S.I. 2014/1843), regs. 1(1), 5(b)
- F3
Words in reg. 11(1) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 111(3)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
- F4
Word in reg. 11(1)(a) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 111(3)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
- F5
Word in reg. 11(a) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2013 (S.I. 2013/1742), regs. 1(1), 5(b)
- F6
Reg. 11(c) and word inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2013 (S.I. 2013/1742), regs. 1(1), 5(b)
- F7
Word in reg. 11(1)(b) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), Sch. 4 para. 25(2)(a)
- F8
Reg. 11(1)(d) and word inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 25(2)(b)
- F9
Words in reg. 11(1) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 111(3)(c), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
- F10
Reg. 11(1A) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 111(4), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
- F11
Reg. 11(2) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2014 (S.I. 2014/1843), regs. 1(1), 5(b)
- F12
Words in reg. 11(2)(a) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 111(5), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
- F13
Reg. 11(3) inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 25(3)
- F14
Words in reg. 11 heading substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 111(2), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
- F15
Words in reg. 11 heading substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2013 (S.I. 2013/1742), regs. 1(1), 5(a)
- F16
Words in reg. 11 heading substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2014 (S.I. 2014/1843), regs. 1(1), 5(a)
- F17
Reg. 11 heading: comma substituted for word (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 25(4)(a)
- F18
Words in reg. 11 heading inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 25(4)(b)