# The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021, Paragraph 13

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

If applicable, an indication that the payment to which the return relates is a payment to any one of—
(a) a body corporate,
(b) a trustee of a trust of which the relevant beneficiary is a beneficiary,
(c) the relevant beneficiary’s personal representative.

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Source: https://www.legislation.gov.uk/uksi/2021/506/schedule/paragraph/13 (the official version)
Page: https://openlegislation.uk/pension-non-taxable-payments-following-death-real-time-information-regulations-2021/schedule/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

