# The Income Tax (Pay As You Earn) (Amendment) Regulations 2013, Regulation 12: Relevant lump sum payments


In regulation 58 (procedure if no Form P45 and code not known: UK pensioners)—
(a) after paragraph (1) insert—
“(1A) This regulation does not apply where the relevant pension payment is a relevant lump sum payment.”, and
(b) after paragraph (6) insert—
“(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—
(a) a payment of taxable pension income under section 636B or 636C of ITEPA, or treated as such a payment, and
(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.”.

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Source: https://www.legislation.gov.uk/uksi/2013/521/regulation/12 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.