104.—(1) This regulation applies if—
(a)a member dies after reaching the age of 75; and
(b)apart from this regulation, any part of a pension to which any person becomes entitled under this Part on the death would not qualify as a dependants’ scheme pension for the purposes of section 167 of FA 2004 (pension death benefit rules).
(2) The benefit payable to the person may be adjusted in such manner as is determined by the scheme manager so that it qualifies as a dependants’ scheme pension for the purposes of section 167 of FA 2004.