# The Registered Pension Schemes (Authorised Payments) Regulations 2009, Regulation 3: Prescribed payments and taxation


A payment by a registered pension scheme to or in respect of a member that is described in Part 2 of these Regulations—
(a) is a payment of a prescribed description for the purposes of section 164(1)(f) (authorised member payments);
(b) if paid to the member, shall be treated as a trivial commutation lump sum paid to the member for the purposes of Part 9 of ITEPA 2003 (pension income); and
(c) if not paid to the member, shall be treated as a trivial commutation lump sum death benefit paid to the recipient for the purposes of Part 9 of ITEPA 2003.

---
Source: https://www.legislation.gov.uk/uksi/2009/1171/regulation/3 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.