Amendment of regulation 58
This section has no associated Explanatory Memorandum
8.—(1) Amend regulation 58 (information to be provided in form P46: UK resident pension payee for whom code not known) as follows.
(2) For paragraph (4) substitute—
“(4) The information is—
(a)the pensioner’s national insurance number (if known),
(b)the pensioner’s full name,
(c)the pensioner’s sex,
(d)the pensioner’s date of birth,
(e)the pensioner’s full address including postcode,
(f)date upon which payment of the pension started,
(g)the pensioner’s works payroll number and the department or branch (if any),
(h)the fact that the recipient is a pensioner,
(i)the pension payer’s PAYE reference,
(j)the pension payer’s name,
(k)the pension payer’s full address, including the postcode, and
(l)the tax code used in relation to the pension.”.