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Finance Act 2004

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Changes and effects yet to be applied to Schedule 28 Paragraph 15:

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15(1)A person who was married to [F1, or a civil partner of,] the member at the date of the member’s death is a dependant of the member.U.K.

[F2(1A)If the rules of the pension scheme so provide, a person who was married to [F3, or a civil partner of,] the member when the member first became entitled to a pension under the pension scheme is a dependant of the member.]

(2)A child of the member is a dependant of the member if the child—

(a)has not reached the age of 23, or

(b)has reached that age and, in the opinion of the scheme administrator, was at the date of the member’s death dependant on the member because of physical or mental impairment.

[F4(2A)A child of the member is a dependant of the member if the child—

(a)has reached the age of 23, and

(b)is not within sub-paragraph (2)(b).

(2B)But this paragraph, so far as it has effect for the purpose of determining the meaning of “dependant”—

(a)in paragraphs 16 to 17 and 27A, and

(b)in paragraph 18 of Schedule 29,

has effect with the omission of sub-paragraph (2A).]

(3)A person who was not married to [F5, or a civil partner of,] the member at the date of the member’s death and is not a child of the member is a dependant of the member if, in the opinion of the scheme administrator, at the date of the member’s death—

(a)the person was financially dependant on the member,

(b)the person’s financial relationship with the member was one of mutual dependence, or

(c)the person was dependant on the member because of physical or mental impairment.

Textual Amendments

F1Words in Sch. 28 para. 15(1) inserted (with effect in accordance with reg. 1(7) of the amending S.I.) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 180(a)

F2Sch. 28 para. 15(1A) inserted (6.4.2006) by Finance Act 2005 (c. 7), Sch. 10 paras. 26, 64(1)

F3Words in Sch. 28 para. 15(1A) inserted (with effect in accordance with reg. 1(7) of the amending S.I.) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 180(b)

F4Sch. 28 para. 15(2A)(2B) inserted (with effect in accordance with Sch. 5 para. 6(5) of the amending Act) by Finance Act 2016 (c. 24), Sch. 5 para. 6(2)(4) (with Sch. 5 para. 6(5))

F5Words in Sch. 28 para. 15(3) inserted (with effect in accordance with reg. 1(7) of the amending S.I.) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 180(c)

Modifications etc. (not altering text)

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