S T A T U T O R Y I N S T R U M E N T S 2021 No. 506  INCOME TAX  The Pension (Non-Taxable Payments Following Death) (Real  Time Information) Regulations 2021  The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in  exercise of the powers conferred by section 132 of the Finance Act 1999( a ), section 135 of the  Finance Act 2002( b ) and section 251(1), (2)(a), (b) and (d) and (6) of the Finance Act 2004( c ).  PART 1  Introduction  Citation and commencement  Interpretation  1.  These Regulations may be cited as the Pension (Non-Taxable Payments Following Death)  (Real Time Information) Regulations 2021 and come into force on 6th April 2022.  Made - - - - 26th April 2021  Laid before the House of Commons 27th April 2021  Coming into force - - 6th April 2022  2.  In these Regulations—  “approved method of electronic communications”, in relation to the delivery of information in  accordance with a provision of these Regulations, means a method of electronic  communications which has been approved, by specific or general directions issued by the  Commissioners, for the delivery of information of that kind or the making of a payment of that  kind under that provision,  “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs,  “electronic communications” has the meaning given in section 132(10) of the Finance Act  1999,  “HMRC” means Her Majesty’s Revenue and Customs,  ( a ) 1999 c. 16. Section 132 was amended by paragraph 156 of Schedule 17 to the Communications Act 2003 (c. 21) and article  6(2)(b) of S.I. 2011/1043.  ( b ) 2002 c. 23. Section 135 was amended by paragraph 95(1) of Schedule 4 to the Commissioners for Revenue and Customs  Act 2005 (c. 11), section 93(2) and (3) of the Finance Act 2007 (c. 11) and article 6(2)(b) of S.I. 2011/1043.  ( c ) 2004 c. 12. 