The National Employment Savings Trust (Amendment) Order 2026
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Change 1
2 Amendment of the National Employment Savings Trust Order 2010
(1) The National Employment Savings Trust Order 2010 is amended as follows. (2) In article 32 (payment of benefits by the Trustee)— (a) in paragraph (1) after the word “provide” insert “one or more of”; (b) for paragraph (2)(a) substitute— (a) where a member is alive— (i) the payment to the member of a lump sum; (ii) the payment to the member of a scheme pension; (iii) the purchase of a lifetime annuity policy in the name of the member; (iv) the payment to the member of a drawdown pension; ; (c) in paragraph (2)(b)— (i) omit the “or” after paragraph (iii); and (ii) after paragraph (iv), insert ; (v) the payment of a dependants’ scheme pension; (vi) the payment of a drawdown pension to a dependant of the member, a nominee of the member, or a successor of the member. ; (d) in paragraph (4)— (i) move the definition of “dependants’ annuity” so that it appears after the definition of “charity lump sum death benefit”; (ii) at the appropriate places insert— “dependant of the member” has the same meaning as in paragraph 15 of Schedule 28 to the Finance Act 2004 ; “dependants’ scheme pension” has the same meaning as in paragraph 16 of Schedule 28 to the Finance Act 2004 ; “drawdown pension” has the same meaning as in paragraph 4 of Schedule 28 to the Finance Act 2004 ; “nominee of the member” has the same meaning as in paragraph 27A of Schedule 28 to the Finance Act 2004 ; “scheme pension” has the same meaning as in paragraph 2 of Schedule 28 to the Finance Act 2004 ; “successor of the member” has the same meaning as in paragraph 27F of Schedule 28 to the Finance Act 2004 .
2 Amendment of the National Employment Savings Trust Order 2010
(1) The National Employment Savings Trust Order 2010 is amended as follows. (2) In article 32 (payment of benefits by the Trustee)— (a) in paragraph (1) after the word “provide” insert “one or more of”; (b) for paragraph (2)(a) substitute— (a) where a member is alive— (i) the payment to the member of a lump sum; (ii) the payment to the member of a scheme pension; (iii) the purchase of a lifetime annuity policy in the name of the member; (iv) the payment to the member of a drawdown pension; ; (c) in paragraph (2)(b)— (i) omit the “or” after paragraph (iii); and (ii) after paragraph (iv), insert ; (v) the payment of a dependants’ scheme pension; (vi) the payment of a drawdown pension to a dependant of the member, a nominee of the member, or a successor of the member. ; (d) in paragraph (4)— (i) move the definition of “dependants’ annuity” so that it appears after the definition of “charity lump sum death benefit”; (ii) at the appropriate places insert— “dependant of the member” has the same meaning as in paragraph 15 of Schedule 28 to the Finance Act 2004 ; “dependants’ scheme pension” has the same meaning as in paragraph 16 of Schedule 28 to the Finance Act 2004 ; “drawdown pension” has the same meaning as in paragraph 4 of Schedule 28 to the Finance Act 2004 ; “nominee of the member” has the same meaning as in paragraph 27A of Schedule 28 to the Finance Act 2004 ; “scheme pension” has the same meaning as in paragraph 2 of Schedule 28 to the Finance Act 2004 ; “successor of the member” has the same meaning as in paragraph 27F of Schedule 28 to the Finance Act 2004 .
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