SCHEDULES

SCHEDULE 28 U.K.Registered pension schemes: authorised pensions—supplementary

Modifications etc. (not altering text)

C1 Sch. 28 modified (6.4.2006) by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (S.I. 2006/207), regs. 1(1), 14

Part 2 U.K.Pension death benefit rules

Money purchase arrangements U.K.

Alternatively secured pension year and basis amount for alternatively secured pension year U.K.

26 (1) “Alternatively secured pension year” means— U.K.

(a) the period of 12 months beginning with the day on which the dependant first becomes entitled to alternatively secured pension in respect of the arrangement, and

(b) each succeeding period of 12 months.

(2) When the dependant dies, the current alternatively secured pension year is the last alternatively secured pension year and ends immediately before the dependant’s death.