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111(1)Regulation 11 (information provided by member to scheme administrator: protections) is amended as follows.
(2)In the heading, for “enhanced lifetime allowance” substitute “enhanced allowances”.
(3)In paragraph (1)—
(a)in the words before paragraph (a), for “the member” substitute “a member”;
(b)in paragraph (a) omit “lifetime”;
(c)for the words after paragraph (d) substitute “the 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.”
(4)After paragraph (1) insert—
“(1A)The provisions are—
(a)the Registered Pension Schemes (Enhancement of Allowances) Regulations 2006 (S.I. 2006/131);
(b)the Registered Pension Schemes (Enhanced Allowances Transitional Protection) Regulations 2011 (S.I. 2011/1752);
(c)the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Enhanced Allowances Transitional Protection) (Notification) Regulations 2013 (S.I. 2013/1741);
(d)Schedule 4 to the Finance Act 2016 (pensions: lump sum allowance and lump sum and death benefit allowance: transitional provision).”
(5)In paragraph (2)(a), for “Lifetime Allowance” substitute “Enhanced Allowances”.
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