The Registered Pension Schemes (Enhanced Lifetime Allowance) (Amendment) Regulations 2010
Part 4 of the Finance Act 2004 includes provision that an individual has a lifetime allowance in the amount of pensions savings that may benefit from tax relief. In some cases, an individual can have an enhanced lifetime allowance, provided that notice of intention to rely on the provisions that allow for this (“an intention notice”) is given in accordance with regulations.