Primary protection could only be claimed where the value of an individual's pension and lump sum rights in a tax approved scheme was more than £1.5m at 5 April 2006 (i.e. the standard lifetime allowance for 2006–07; see ¶384-000).

In order to claim primary protection, an individual had to notify HMRC on or before 5 April 2009. If protection was granted HMRC would issue a certificate to the individual with a unique reference number and giving details of the protection available (SI 2006/131, reg. 3).

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