The Registered Pension Schemes and Relieved Non-UK Pension Schemes ( Enhanced Allowances Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014
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Change 1
4 The paragraph 1 notice
(1) A paragraph 1 notice must include the following information— (a) the title, full name, address (including post code, if applicable) and date of birth of the individual giving the paragraph 1 notice, (b) the national insurance number of the individual or, where the individual does not qualify for a national insurance number, the reasons for this, (c) the individual’s relevant amount, (d) amounts A, B, C and D for the individual, (e) the date, the appropriate amount and (if relevant) the net appropriate amount of any pension debit to which a relevant arrangement in relation to the individual became subject on or after 6th April 2014, and (f) a declaration that paragraph 7 of Schedule 36 to the Finance Act 2004 (primary protection) does not apply in the case of the individual. (2) A paragraph 1 notice must— (a) be in a form prescribed by HMRC, and (b) contain a declaration that the information provided in the notice is true and complete to the best of the knowledge and belief of the person completing the form.
4 The paragraph 1 notice
(1) A paragraph 1 notice must include the following information— (a) the title, full name, address (including post code, if applicable) and date of birth of the individual giving the paragraph 1 notice, (b) the national insurance number of the individual or, where the individual does not qualify for a national insurance number, the reasons for this, (c) the individual’s relevant amount, (d) amounts A, B, C and D for the individual, (e) the date, the appropriate amount and (if relevant) the net appropriate amount of any pension debit to which a relevant arrangement in relation to the individual became subject on or after 6th April 2014, and (f) a declaration that paragraph 7 of Schedule 36 to the Finance Act 2004 (primary protection) does not apply in the case of the individual. (2) A paragraph 1 notice must— (a) be in a form prescribed by HMRC, and (b) contain a declaration that the information provided in the notice is true and complete to the best of the knowledge and belief of the person completing the form.
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