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The Income Tax (Pay As You Earn) (Amendment) Regulations 2013
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- UK Statutory Instruments
- 2013 No. 521
- PART 4
- Regulation 12
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Relevant lump sum payments
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12. In regulation 58 (procedure if no Form P45 and code not known: UK pensioners)(1)—
(a)after paragraph (1) insert—
“(1A) This regulation does not apply where the relevant pension payment is a relevant lump sum payment.”, and
(b)after paragraph (6) insert—
“(7) In this regulation, and in regulation 58A (procedure if no Form P45 and code not known where payment is a relevant lump sum payment)(2), a “relevant lump sum payment” is—
(a)a payment of taxable pension income under section 636B or 636C of ITEPA, or treated as such a payment, and
(b)which is made at a time when the pension payer is not making any other payments of PAYE pension income to the pensioner under the same registered pension scheme.”.
(1)
Regulation 58 has been amended by regulation 8 of S.I. 2005/2691 and regulation 15 of S.I. 2007/2969.
(2)
Regulation 58A is inserted by regulation 13 of these Regulations.
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