The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026
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Change 1
12 Minor benefits: trivial commutation lump sum death benefit
(1) Paragraph (2) applies where— (a) an individual (D) has been paid a trivial commutation lump sum death benefit, (b) as a result of the operation of a relevant rectification provision, an amount by way of lump sum (“the additional lump sum”) has become payable to D or to D’s personal representative under a registered pension scheme, (c) D has died without having received the additional lump sum, (d) the additional lump sum is paid to D’s personal representative, and (e) the additional lump sum would have been a trivial commutation lump sum death benefit if— (i) D had been alive when it was paid, and (ii) it had been paid to D. (2) The additional lump sum is to be treated as— (a) falling within section 164(1) of FA 2004 (authorised member payments), and (b) a trivial commutation lump sum death benefit paid under a registered pension scheme for the purposes of Part 9 of ITEPA 2003 (pension income).
12 Minor benefits: trivial commutation lump sum death benefit
(1) Paragraph (2) applies where— (a) an individual (D) has been paid a trivial commutation lump sum death benefit, (b) as a result of the operation of a relevant rectification provision, an amount by way of lump sum (“the additional lump sum”) has become payable to D or to D’s personal representative under a registered pension scheme, (c) D has died without having received the additional lump sum, (d) the additional lump sum is paid to D’s personal representative, and (e) the additional lump sum would have been a trivial commutation lump sum death benefit if— (i) D had been alive when it was paid, and (ii) it had been paid to D. (2) The additional lump sum is to be treated as— (a) falling within section 164(1) of FA 2004 (authorised member payments), and (b) a trivial commutation lump sum death benefit paid under a registered pension scheme for the purposes of Part 9 of ITEPA 2003 (pension income).
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