256(1)  This section applies to regulations made by the Board of Inland Revenue under–

(a)section 220(5) (lifetime allowance enhancement: registration of pension credits),

(b)section 221(6) (lifetime allowance enhancement: individuals who are not always relevant UK individuals),

(c)section 224(9) (lifetime allowance enhancement: transfers from recognised overseas pension scheme),

(d)paragraph 7(1)(b) or 11A(1)(c) of Schedule 36 (lifetime allowance enhancement: primary protection),

(e)paragraph 12(1) or 15A(1)(b) of that Schedule (lifetime allowance: enhanced protection), and

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