Amendment of regulation 19 of the Superannuation Scheme Regulations
10.—(1) Regulation 19 of the Superannuation Scheme Regulations (Member dies after pension becomes payable) is amended in accordance with this regulation.
(2) After paragraph (2), insert—
“(3) A person who retires from superannuable employment on, or after, 6th April 2006 may give notice to the Department in accordance with paragraph (4)(a) that any lump sum payable under this regulation is to be treated as a pension protection lump sum death benefit in accordance with paragraph 14 of Part 2 of Schedule 29 to the 2004 Act.
(4) Such a notice—
(a)shall be given in writing; and
(b)may be revoked in writing at any time.
(5) A lump sum paid under this regulation in respect of a member who became entitled to a pension under regulations 12 to 16 (Benefits) or 49 (Preserved pension) before 6th April 2006, shall be treated as a pension protection lump sum death benefit but regulation 89A (10)(1) shall not apply.”.
Regulation 89A(10) is inserted pursuant to regulation 16 of these Regulations