There are currently no known outstanding effects for the The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008, Section 88.
88.—(1) A pensioner's lump sum (less any amount deducted under paragraph (4) where that applies) is treated for the purposes of the Finance Act 2004 as a pension protection lump sum death benefit if the member has given the Scheme administrator a statement in writing that any such lump sum is to be treated as such a benefit.
(2) In this regulation “pensioner's lump sum” means—
(a)a lump sum payable under regulation 82 to which regulation 83(2) applies, or
(b)so much of a lump sum payable under regulation 82 as is calculated under regulation 84(2).
(3) Paragraph (4) applies if the person who is the Scheme administrator for the purposes of section 206 of the Finance Act 2004 (“the administrator”) is liable for tax under that section in respect of a pension protection lump sum death benefit.
(4) The administrator may deduct from the lump sum the tax payable in respect of it.
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