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12. 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”.