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Amendment of regulation 21
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10. In regulation 21(2) (accessing benefits on the death of the member or beneficiary)—
(a)omit “and” at the end of sub-paragraph (a);
(b)at the end of sub-paragraph (b) insert—
“; and
(c)Part 1 of Schedule 10 where the person has an opportunity to—
(i)transfer accrued rights to flexible benefits out of the scheme under the scheme rules;
(ii)apply sums or assets held for the purpose of providing flexible benefits for purchasing an annuity;
(iii)take payment of a lump sum in respect of flexible benefits; or
(iv)designate sums or assets held for the purpose of providing flexible benefits as available for the payment of drawdown pension.”.
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