SCHEDULES

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

Part 2U.K.Pension death benefit rules

[F1Meaning of “nominee”U.K.

Textual Amendments

F1Sch. 28 paras. 27A-27K and cross-headings inserted (17.12.2014) (with effect in accordance with Sch. 2 para. 3(2) of the amending Act) by Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 3(1)

27A(1)Nominee of the member” means an individual—U.K.

(a)nominated by the member, or

(b)nominated by the scheme administrator,

who is not a dependant of the member, but see sub-paragraph (2).

(2)In relation to any particular benefits under an arrangement, no individual nominated by the scheme administrator counts as a nominee of the member at any time when there is—

(a)a dependant of the member, or

(b)an individual, or charity, nominated by the member in relation to the benefits.

(3)The reference in sub-paragraph (2)(b) to being nominated in relation to particular benefits under an arrangement includes—

(a)a reference to being nominated in relation to the scheme,

(b)a reference to being nominated in relation to arrangements that include the arrangement,

(c)a reference to being nominated in relation to the arrangement, and

(d)a reference to being nominated in relation to benefits that include the particular benefits.]