There are currently no known outstanding effects for the The Pension Protection Fund (Tax) Regulations 2006, Section 14.
14.—(1) Section 168 of FA 2004 (lump sum death benefit rule) and Part 2 of Schedule 29 to that Act (authorised lump sums: lump sum death benefit rule) apply to the payment of lump sums by the Pension Protection Fund to a dependant of a qualifying individual.
[F1(2) In paragraph (1) a “qualifying individual” means—
(a)an individual who was a member of a scheme for which the Board of the Pension Protection Fund has assumed responsibility, or
(b) an individual who was a transferee entitled to a pension compensation credit referred to in section 111(1) of PA 2008 or section 89(1) of P ( No. 2)A( NI ) 2008 (creation of pension compensation debits and credits). ]
Textual Amendments
F1Reg. 14(2) substituted (31.5.2013) by The Pension Protection Fund (Tax) (Amendment) Regulations 2013 (S.I. 2013/1117), regs. 1, 8
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