Regulation 54 Scope of Chapter 3F1
United Kingdom
This Chapter applies (instead of Chapter 2) when a pension starts and either—
(a)
the pensioner will be continuing in employment and will be receiving relevant pension payments in addition to relevant payments from their employer, or
(b)
the pensioner will not be receiving relevant payments other than relevant pension payments.
Annotations
Textual amendments
- F1
Reg. 54 substituted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 12
Notes on Chapter 3
Textual amendments
- F1
Pt. 3 Ch. 3 heading substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 11