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# 2021 No. 506 

# INCOME TAX 

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

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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( a ), section 135 of the Finance Act 2002( b ) and section 251(1), (2)(a), (b) and (d) and (6) of the Finance Act 2004( c ). 

## Citation and commencement 

## PART 1 

## Introduction 

1.  These Regulations may be cited as the Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 and come into force on 6th April 2022. 

## Interpretation 

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, 

