Related Commentary  

6(1)  This regulation applies if an individual acquires rights under a registered pension scheme in the circumstances specified in section 220(1).

6(2)  The individual may give notice of intention to rely on section 220.

6(3)  If the individual intends to rely on section 220, the individual must give a notification to the Revenue and Customs on or before the closing date.

6(4)  For the purposes of this regulation use the rules in this paragraph to find the closing date.

First rule: Find the 31st January following the tax year in which the pension sharing order or provision takes effect.

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