[F116A(1)Paragraphs 16B and 16C apply where—U.K.
(a)the member dies after 5th April 2006,
(b)he has reached the age of 75 before his death, and
(c)at the time of his death he is actually or prospectively entitled to one or more scheme pensions under the pension scheme.
(2)References in this paragraph and paragraph 16B to a scheme pension include a pension payable before 6th April 2006 which would be a scheme pension if payable after that date.]
Textual Amendments
F1Sch. 28 paras. 16A-16C inserted (6.4.2006) by Finance Act 2005 (c. 7), Sch. 10 paras. 28, 64(1)
Modifications etc. (not altering text)
C1Sch. 28 para. 16A modified (6.4.2006) by The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (S.I. 2006/572), arts. 1(1), 24