- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2012)
- Gwreiddiol (a wnaed Fel)
The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008
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Point in time view as at 01/04/2012.
Changes to legislation:
There are currently no known outstanding effects for the The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008, Section 215.
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Tax treatment under the Finance Act 2004 of lump sums payable on pensioners' deathsN.I.
215.—(1) A pensioner's lump sum (less any amount deducted under paragraph (4) where that applies) is treated for the purposes of the Finance Act 2004 as a pension protection lump sum death benefit if the member has given the Scheme administrator a statement in writing that any such lump sum is to be treated as such a benefit.
(2) In this regulation “pensioner's lump sum” means—
(a)a lump sum payable under regulation 209 to which regulation 210(2) applies, or
(b)so much of a lump sum payable under regulation 209 as is calculated under regulation 211(2).
(3) Paragraph (4) applies if the person who is the Scheme administrator for the purposes of section 206 of the Finance Act 2004 (“the administrator”) is liable for tax under that section in respect of a pension protection lump sum death benefit.
(4) The administrator may deduct from the lump sum the tax payable in respect of it.
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