PART 10COMMUNICATIONS

CHAPTER 5METHODS OF PROVIDING INFORMATION ETC

F1Meaning of Form P45, P46 and P46(Pen)215.

In these Regulations—

“Form P45” means the form provided or approved for use in accordance with regulations 36 (cessation of employment: Form P45), 38 (death of employee) or 39 (death of pensioner);

“Parts 2 and 3 of Form P45” means—

(a)

the Parts 2 and 3 of the Form P45 provided to the employee or claimant (as the case may be) in accordance with regulation 36, ...

(b)

the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 159 (cessation of award: Form P45U); F2or

(c)

F3the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 184L (cessation of award: Form P45ESA);

F4“Form P45ESA” means the form required to be completed in accordance with regulation 184L;

“Form P45U” means the form required to be completed in accordance with F5regulation 159 or 184L;

F6“Form P46” means the form provided or approved for use in accordance with regulation 46 (form P46 where employer does not receive P45 and code not known);

F7“Form P46(Pen)” means the form provided or approved for use in accordance with regulation 55(3)(a), 57(2) or 58(3).