Amendment of the Income Tax (Pay As You Earn) Regulations 200312
In regulation 55 (PAYE pension income paid by former employer)—
a
in each of paragraphs (3), (4) and (5), for “retirement statement” substitute “Form P46(Pen)”;
b
in paragraph (3)(b), for “a copy” substitute “a copy of the information”;
c
in paragraph (4)—
i
in sub-paragraph (b), omit “if known,”,
ii
after sub-paragraph (b), insert—
ba
the pensioner’s date of birth,
bb
the pensioner’s sex,
iii
in sub-paragraph (i), for “and the frequency of the payments” substitute “annually”;
d
in paragraph (5) omit “delivered to Inland Revenue”.