# The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021, Regulation 3: Relevant payments

Extent: E+W+S+N.I.

(1) In these Regulations, any reference to a relevant payment means a payment of—
(a) pension that is payable after the death of a member of a pension scheme under pension rule 2 within the meaning of section 165(1) of the Finance Act 2004,
(b) pension death benefit within the meaning of section 167(2) of that Act, or
(c) lump sum death benefit within the meaning of section 168(2) of that Act other than—
(i) defined benefits lump sum death benefit within the meaning of paragraph 13 of Schedule 29 to that Act, ...
(ii) uncrystallised funds lump sum death benefit within the meaning of paragraph 15 of Schedule 29 to that Act,or
(iii) charity lump sum death benefit within the meaning of paragraph 18 of Schedule 29 to that Act,
that is not PAYE pension income within the meaning of section 683(3) of the Income Tax (Earnings and Pensions) Act 2003.
(2) In this regulation, “member” has the meaning given in section 151 of the Finance Act 2004.

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Source: https://www.legislation.gov.uk/uksi/2021/506/regulation/3 (the official version)
Page: https://openlegislation.uk/pension-non-taxable-payments-following-death-real-time-information-regulations-2021/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.