Payment of scheme benefits17
1
The commencement of a member's pension or payment of a member's lump sum or other benefits under an eligible scheme may be postponed for the whole or any part of an assessment period in relation to the scheme for which he continues in employment after attaining normal pension age in circumstances where—
a
the trustees or managers of the scheme have not received a notice from the Board to the effect that a notice issued by an insolvency practitioner or former insolvency practitioner in relation to the employer in relation to the scheme which confirms that a scheme rescue is not possible has become binding; or
b
the trustees or managers of the scheme have not received a binding scheme failure notice issued by the Board in respect of the scheme under section 130(2) of the Act.
2
Where—
a
F2a member of an eligible scheme has died before the commencement of an assessment period in relation to the scheme; and
b
during the assessment period, a person becomes entitled under the scheme rules to a F1death benefit or a contribution refund (within the meaning of section 101AB(4) of the 1993 Act) payable in respect of that member,
that benefit is, for the purposes of section 138(2) of the Act (payment of scheme benefits), to be treated as having become payable before the commencement of the assessment period.