Amendment of the Income Tax (Pay As You Earn) Regulations 2003
This section has no associated Explanatory Memorandum
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”.