Version Superseded: 19/07/2007
Point in time view as at 31/10/2006.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 13.
13U.K.For the purposes of this Part a lump sum death benefit is a defined benefits lump sum death benefit if—
(a)the member had not reached the age of 75 at the date of the member’s death,
(b)it is paid in respect of a defined benefits arrangement,
(c)it is paid before the end of the period of two years beginning with the day on which the member died, and
(d)it is not a pension protection lump sum death benefit, trivial commutation lump sum death benefit or winding-up lump sum death benefit.
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