The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021

Statutory Instruments

2021 No. 506

Income Tax

The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021

Made

26th April 2021

Laid before the House of Commons

27th April 2021

Coming into force

6th April 2022

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 132 of the Finance Act 1999(1), section 135 of the Finance Act 2002(2) and section 251(1), (2)(a), (b) and (d) and (6) of the Finance Act 2004(3).

(1)

1999 c. 16. Section 132 was amended by paragraph 156 of Schedule 17 to the Communications Act 2003 (c. 21) and article 6(2)(b) of S.I. 2011/1043.

(2)

2002 c. 23. Section 135 was amended by paragraph 95(1) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), section 93(2) and (3) of the Finance Act 2007 (c. 11) and article 6(2)(b) of S.I. 2011/1043.