Part 4 Information
Finance Act 2016 (2016 c 24) | Legislation

Part 4 Information

Preservation of records in connection with individual protection 2016

21

If an individual is issued with a reference number for the purposes of paragraph 9(2), the individual must preserve, for the period of 6 years beginning with the date the application for the reference number was made, all such records as were required for the purpose of enabling the individual's relevant amount (see paragraph 9), and amounts A, B, C and D for the individual (see paragraphs 10 to 13), to be correctly calculated.

Amendments of regulations

22

(1)     The Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) are amended in accordance with paragraphs 23 to 26.

(2)     The amendments made by those paragraphs are to be treated as having been made by the Commissioners under such of the powers cited in the instrument containing the Regulations as are applicable.

23

In regulation 2(1) (interpretation)—

(a)     after the entry for “fixed protection 2014†insert—

““fixed protection

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