SCHEDULES
C2C1SCHEDULE 32Registered pension schemes: benefit crystallisation events—supplementary
Annotations:
Modifications etc. (not altering text)
C1
Sch. 32 applied (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 23(5)
Benefit crystallisation event 7: meaning of “relevant lump sum death benefit”
I1C2C116
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.
Sch. 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