Version Superseded: 19/07/2011
Point in time view as at 01/04/2008.
Finance Act 2007, Cross Heading: Lump sum death benefits is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
13(1)Schedule 29 (authorised lump sums) is amended as follows.U.K.
(2)In paragraph 13(c) (defined benefits lump sum death benefit), for “day on which the member died,” substitute “ earlier of the day on which the scheme administrator first knew of the member's death and the day on which the scheme administrator could first reasonably be expected to have known of it, ”.
(3)In paragraph 15(1)(c) (uncrystallised funds lump sum death benefit), for “day on which the member died,” substitute “ earlier of the day on which the scheme administrator first knew of the member's death and the day on which the scheme administrator could first reasonably be expected to have known of it, ”.
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