Related Commentary  

10(1)  Where–

(a)a relevant lump sum death benefit is paid in respect of a deceased member of a registered pension scheme, and

(b)that payment, of itself or together with any other relevant lump sum death benefit or any benefit crystallisation event 5C or 5D, results in a lifetime allowance charge,

the personal representatives of the member shall provide to the Commissioners the information specified in paragraph (2).

10(1A)  Where–

(a)benefit crystallisation event 5C (designation of relevant unused uncrystallised funds) occurs in respect of a deceased member of a registered pension scheme, and

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