PART 3Benefits
Arrears of dependants’ scheme pension in payment: additional amounts paid for deceased member11
1
Paragraphs (2) and (3) apply where—
a
b
as a result of the operation of a relevant rectification provision, the amount of dependants’ scheme pension payable under the relevant scheme increases, and
c
the dependant has died or is a former child dependant.
2
The increased amount of dependants’ scheme pension payable—
a
is to be treated as falling within section 164(1) of FA 2004 (authorised member payments),
b
is to be treated as pension paid under a registered pension scheme for the purposes of Part 9 of ITEPA 2003 (pension income)34, and
c
is to be treated for those purposes as pension accruing—
i
in the tax year in which it is paid, if it is paid to a dependant’s personal representative, or
ii
in the tax year in which it should have been paid, if it is paid to a former child dependant.
3
But paragraph (2) does not apply unless the increased amount of dependants’ scheme pension is paid to—
a
the dependant’s personal representative, in a case where the dependant has died, or
b
a former child dependant.
4
In this regulation, “former child dependant” means an individual who previously met one of the conditions in paragraph 15(2) of Schedule 28 to FA 2004 (meaning of child dependant)35, but no longer meets any of those conditions when the increased amount of dependants’ scheme pension is paid.