Related Commentary  Related HMRC Manuals

164(1)  The only payments a registered pension scheme is authorised to make to or in respect of a person who is or has been a member of the pension scheme are–

(a)pensions permitted by the pension rules or the pension death benefit rules to be paid to or in respect of a member (see sections 165 and 167),

(b)lump sums permitted by the lump sum rule or the lump sum death benefit rule to be paid to or in respect of a member (see sections 166 and 168),

(c)recognised transfers (see section 169),

(d)scheme administration member payments (see section 171),

(e)payments pursuant to a pension sharing order or provision, and

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