C1C3C4C5C7C8C9C10C11C12C13Part 4Pension schemes etc
Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 9, 10
Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 12
Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 13(5)
Pt. 4 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 26
Pt. 4 modified (31.12.2007) by Police and Justice Act 2006 (c. 48), s. 53(1), Sch. 3 para. 7; S.I. 2007/3203, art. 3(b)
Pt. 4 modified (1.7.2008) (N.I.) (with effect in accordance with reg. 1 of the amending Rule) by The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008/256), regs. 1, 124(1) (with regs. 134, 258)
Pt. 4 modified by The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (S.I. 2006/572), reg. 5A (as inserted (6.4.2006) by S.I. 2008/2990, arts. 1(1), 3)
Pt. 4 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 18
Pt. 4 modified (19.7.2011) by Finance Act 2011 (c. 11), Sch. 18 para. 14(3)
Pt. 4 applied (with modifications) (with application in accordance with Sch. 22 para. 1 of the amending Act) by Finance Act 2013 (c. 29), Sch. 22 para. 1(2)
C12Chapter 3Payments by registered pension schemes
Authorised member payments
I1C6168Lump sum death benefit rule
C21
This is the rule relating to the payment of lump sum death benefits by a registered pension scheme in respect of a member of the pension scheme (“the lump sum death benefit rule”).
Lump sum death benefit rule
No lump sum death benefit may be paid other than—
a
a defined benefits lump sum death benefit,
b
a pension protection lump sum death benefit,
c
an uncrystallised funds lump sum death benefit,
d
an annuity protection lump sum death benefit,
F2e
a drawdown pension fund lump sum death benefit,
f
a charity lump sum death benefit,
F1g
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
h
a trivial commutation lump sum death benefit, or
i
a winding-up lump sum death benefit.
2
In this Part “lump sum death benefit” means a lump sum payable on the death of the member.
3
Part 2 of Schedule 29 gives the meaning of expressions used in the lump sum death benefit rule.
4
Schedule 36 contains (in Part 3) transitional provision about lump sum death benefits.
Pt. 4 modified (N.I.) (1.4.2006) by The Firemens Pension Scheme Order (Northern Ireland) 2006 (S.R. 2006/210), arts. 1(2), 103