The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025
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Change 1
6 Payment of pension benefits: pension commencement lump sum paid after death of member
(1) This regulation applies where— (a) as a result of a rectification exercise, an amount by way of lump sum becomes payable to a member, or to a member’s personal representatives, under a relevant pension scheme, (b) the lump sum is paid to the member’s personal representatives after the member’s death, and (c) if the lump sum had been paid during the life of the member, it would have been a pension commencement lump sum. (2) The payment is to be treated as a pension commencement lump sum to which the member had become entitled for the purposes of— (a) Part 4 of FA 2004, and (b) Part 9 of ITEPA 2003. (3) For the purposes of section 637S of ITEPA 2003 (availability of individual’s lump sum and death benefit allowance), a relevant benefit crystallisation event in respect of a payment that falls within this regulation is to be treated as having occurred before any relevant benefit crystallisation event that occurs, in relation to the member, in respect of a defined benefits lump sum death benefit.
6 Payment of pension benefits: pension commencement lump sum paid after death of member
(1) This regulation applies where— (a) as a result of a rectification exercise, an amount by way of lump sum becomes payable to a member, or to a member’s personal representatives, under a relevant pension scheme, (b) the lump sum is paid to the member’s personal representatives after the member’s death, and (c) if the lump sum had been paid during the life of the member, it would have been a pension commencement lump sum. (2) The payment is to be treated as a pension commencement lump sum to which the member had become entitled for the purposes of— (a) Part 4 of FA 2004, and (b) Part 9 of ITEPA 2003. (3) For the purposes of section 637S of ITEPA 2003 (availability of individual’s lump sum and death benefit allowance), a relevant benefit crystallisation event in respect of a payment that falls within this regulation is to be treated as having occurred before any relevant benefit crystallisation event that occurs, in relation to the member, in respect of a defined benefits lump sum death benefit.
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