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8. In regulation 39(1) (death of pensioner), before paragraph (1) insert—
“(A1) This regulation applies to—
(a)non-Real Time Information pension payers, and
(b)Real Time Information pension payers to whom HMRC has given a notice requiring the pension payer to send to HMRC Form P45 or Form P46(Pen) on the commencement of a new pensioner’s pension.”.
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