SCHEDULES

SCHEDULE 29Registered pension schemes: authorised lump sums—supplementary

Part 2Lump sum death benefit rule

Defined benefits arrangements

Defined benefits lump sum death benefit

13

F1(1)

For the purposes of this Part a lump sum death benefit is a defined benefits lump sum death benefit if—

F2(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

it is paid in respect of a defined benefits arrangement,

F3(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and

(d)

it is not a pension protection lump sum death benefit, F4or trivial commutation lump sum death benefit F5....

F6...

F7(2)

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