Lump sum death benefits paid on or after 6 April 2024 that crystallised before that dateU.K.
131In section 637S (availability of individual’s lump sum and death benefit allowance) “relevant lump sum death benefit” does not include a lump sum death benefit if and to the extent that it is paid in respect of rights that, before 6 April 2024, crystallised under section 216 of FA 2004.