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.”.