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The Postal Services Act 2011 (Taxation) Regulations 2012

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Transitional protection in relation to lump sum death benefits to continue after the Accrued Rights Transfer

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19.—(1) Paragraph (2) applies where—

(a)the Accrued Rights Transfer has resulted in the transfer from the RMPP to the new public scheme of Accrued Rights in respect of a member; and

(b)after the Accrued Rights Transfer a lump sum is paid under the new public scheme in respect of the death of that member which—

(i)meets the condition in sub-paragraph (b) of article 40(1) (lump sum death benefits — death of member) in respect of the administrator of the RMPP for the period before the Accrued Rights Transfer and in respect of the administrator of the new public scheme for the period on and after the day on which the Accrued Rights Transfer takes place; and

(ii)had the Transfer not taken place, would have met the conditions in sub-paragraphs (a) and (c) to (e) of article 40(1) of the Transitional Provisions Order.

(2) Article 40(2) is to be treated as applying to the payment of the lump sum under the new public scheme.

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