{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013/regulation-12",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013/regulation-12.json",
  "legislation": "uksi/2013/521",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Relevant lump sum payments",
  "text": "In regulation 58 (procedure if no Form P45 and code not known: UK pensioners)—\n(a) after paragraph (1) insert—\n“(1A) This regulation does not apply where the relevant pension payment is a relevant lump sum payment.”, and\n(b) after paragraph (6) insert—\n“(7) In this regulation, and in regulation 58A (procedure if no Form P45 and code not known where payment is a relevant lump sum payment), a “relevant lump sum payment” is—\n(a) a payment of taxable pension income under section 636B or 636C of ITEPA, or treated as such a payment, and\n(b) which is made at a time when the pension payer is not making any other payments of PAYE pension income to the pensioner under the same registered pension scheme.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 58 has been amended by regulation 8 of S.I. 2005/2691 and regulation 15 of S.I. 2007/2969."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation 58A is inserted by regulation 13 of these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/521/regulation/12",
    "retrieved_at": "2026-10-29T01:01:49.376455+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}