4.—(1) Regulation 89A (Deduction of tax: further provisions) is amended as provided by paragraphs (2) to (6).
(2) At the beginning of paragraph (1) for “Where” substitute “Subject to paragraph (1A), if”.
(3) Omit paragraph (2).
(4) Paragraph (2A) shall be renumbered “(1A)”.
(5) In paragraph (1A) for “paragraph (2)” substitute “paragraph (1)”.
(6) Before paragraph (7) insert—
“(6) Where a person is entitled to a benefit under these Regulations he shall (whether or not he intends to rely on entitlement to an enhanced lifetime allowance, or to enhanced protection) give to the Department such information as will enable the Department to determine—
(a)whether any lifetime allowance is payable in respect of the benefit and, if so,
(b)the amount of that charge.”.