Tax – Personal Pension. In giving 'notice' to the Revenue and Customs Commissioners in regard to a lifetime allowance regime under the Finance Act 2004, a notice under para 14(3) of sch 18 of the Finance Act 2004 Act had to be in the form prescribed by para 4 of the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011; SI 1752/11. The First-Tier Tribunal (Tax Chamber), accordingly, allowed the HMRC's application to strike out the appellant's appeal under r 8(3)(c) of the Tribunal Procedure (First-Tier Tribunal)(Tax Chamber) Rules 2009 (the Rules) as the prescribed notice had not been given.