The Registered Pension Schemes (Prescribed Requirements of Flexible Drawdown Declaration) Regulations 2011
These Regulations prescribe the requirements for a “valid declaration” that a member of a registered pension scheme or a dependant of a member meets “the flexible drawdown conditions” set out in section 165(3B) or 167(2B) of the Finance Act 2004 as amended by paragraphs 10 and 20 of Schedule 16 to the Finance Act 2011.