PART 2Real Time Information
CHAPTER 1Amendments to the 2003 Regulations
Death of pensioner8
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.