Version Superseded: 17/12/2014
Point in time view as at 06/04/2006.
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Benefit crystallisation event 7: meaning of “relevant lump sum death benefit”.
16U.K.For the purposes of benefit crystallisation event 7 a lump sum death benefit is a relevant lump sum death benefit if it is—
(a)a defined benefits lump sum death benefit, or
(b)an uncrystallised funds lump sum death benefit.
Modifications etc. (not altering text)
C1Sch. 32 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), 16
C2Sch. 32 applied (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 23(5)
Commencement Information
I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284
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