{
  "url": "https://openlegislation.uk/pension-non-taxable-payments-following-death-real-time-information-regulations-2021",
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  "id": "uksi/2021/506",
  "title": "The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021",
  "short_title": "Pension (Non-Taxable Payments Following Death) (Real Time Information) 2021",
  "long_title": "These Regulations provide for the information that a pension payer must send to HMRC under the Real Time Information system, in relation to certain payments made in respect of a member of a registered pension scheme under Part 4 of the Finance Act 2004 following the death of that member, where such payments are not taxable as pay as you earn (PAYE) pension income (i.e. the payments are non-taxable). The Regulations come into force on 6th April 2022.",
  "citation": "S.I. 2021/506",
  "type": "uksi",
  "year": "2021",
  "number": "506",
  "version": "current",
  "date": "2021-04-26",
  "revised": true,
  "valid_from": "2024-11-18",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/pension-non-taxable-payments-following-death-real-time-information-regulations-2021/introduction",
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      "heading": "Introduction",
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    {
      "path": "regulation/3",
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      "heading": "Relevant payments",
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    {
      "path": "part/2",
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      "heading": "Real time returns",
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      "path": "regulation/4",
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      "status": null,
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    {
      "path": "regulation/6",
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      "heading": "Failure to make a return under regulation 4",
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      "path": "regulation/7",
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      "path": "part/3",
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      "path": "regulation/8",
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      "heading": "Whether relevant information has been delivered electronically",
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      "path": "regulation/11",
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      "path": "regulation/13",
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      "path": "signature",
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