18(1)A lump sum death benefit is a charity lump sum death benefit if—
(a)the member had reached the age of 75 at the date of the member’s death,
(b)there are no dependants of the member,
(c)it is paid in respect of income withdrawal to which the member was entitled in respect of an arrangement at the date of the member’s death, and
(d)it is paid to a charity nominated by the member.
(2)A lump sum death benefit is also a charity lump sum death benefit if—
(a)it is paid on the death of a dependant of the member,
(b)the dependant had reached the age of 75 at the date of the dependant’s death,
(c)there are no other dependants of the member,
(d)it is paid in respect of dependants' income withdrawal to which the dependant was entitled at the date of the dependant’s death in respect of an arrangement relating to the member, and
(e)it is paid to a charity nominated by the member (or, if the member made no nomination, by the dependant).
(3)But if the amount of a lump sum falling within sub-paragraph (1) or (2) exceeds the permitted maximum, the amount of the excess is not a charity lump sum death benefit.
(4)The permitted maximum is the aggregate of—
(a)the amount of the sums, and
(b)the market value of the assets,
representing the member’s or dependant’s alternatively secured pension fund in respect of the arrangement immediately before the payment is made.