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The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021
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- UK Statutory Instruments
- 2021 No. 506
- PART 1
- Regulation 2
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There are currently no known outstanding effects for The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021, Section 2.
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InterpretationU.K.
This section has no associated Explanatory Memorandum
2. In these Regulations—
“approved method of electronic communications”, in relation to the delivery of information in accordance with a provision of these Regulations, means a method of electronic communications which has been approved, by specific or general directions issued by the Commissioners, for the delivery of information of that kind or the making of a payment of that kind under that provision,
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs,
“electronic communications” has the meaning given in section 132(10) of the Finance Act 1999,
“HMRC” means Her Majesty’s Revenue and Customs,
“national insurance number” means the national insurance number allocated within the meaning of regulation 9 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001(1),
“official computer system” means a computer system maintained by or on behalf of HMRC,
“pension payer” means a person making a relevant payment,
“pension scheme” and “registered pension scheme” have the meanings given in section 150(1) and (2) respectively of the Finance Act 2004,
“relevant beneficiary” means a person to whom a relevant payment is made,
“relevant payment” has the meaning given in regulation 3, and
“tax year” means a year for which any Act provides for income tax to be charged.
(1)
S.I. 2001/769. Regulation 9 was amended by S.I. 2006/2897, S.I. 2008/223, S.I. 2015/67 and S.I. 2015/1828.
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