[F1SCHEDULE A1U.K.Real time returns

Information about payments to the employee, etcU.K.

[F222C.—(1) If applicable, an indication that comprised within the payment is an amount in respect of a reportable payment and the amount of that reportable payment.

(2) For the purposes of sub-paragraph (1) a “reportable payment” is—

(a)a payment of an uncrystallised funds pension lump sum,

(b)a lifetime annuity under a flexible annuity contract, or

(c)a payment made out of—

(i)a fund referred to in section 227G(2), (4) or (5) of the Finance Act 2004,

(ii)an arrangement referred to in section 227G(3) of the Finance Act 2004, or

(iii)a scheme pension referred to in section 227G(9) of the Finance Act 2004.

(3) For the purposes of sub-paragraph (2)—

(a)“flexible annuity contract” has the meaning given by section 227G(8) of the Finance Act 2004, and

(b)“uncrystallised funds pension lump sum” has the meaning given by paragraph 4A of Schedule 29 to the Finance Act 2004.]]