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3. Where—
(a)a member of an eligible scheme died before the commencement of the assessment period in relation to the scheme;
(b)during the period mentioned in Article 147(2)(a) of the Order (adjustments to be made where the Board assumes responsibility for a scheme), a person became entitled under the scheme rules to a death in service lump sum benefit in respect of that member, and
(c)that death in service lump sum benefit is calculated and paid by the trustees or managers of the eligible scheme on or after the assessment date but before the date the trustees or managers receive the transfer notice in respect of that scheme,
for the purposes of Article 147(2) of the Order, that death in service lump sum benefit shall be treated as having become payable before the assessment date.
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