Related Commentary  Related HMRC Manuals

168(1)  This is the rule relating to the payment of lump sum death benefits by a registered pension scheme in respect of a member of the pension scheme (“the lump sum death benefit rule”).

Lump sum death benefit rule

No lump sum death benefit may be paid other than–

(a)a defined benefits lump sum death benefit,

(b)a pension protection lump sum death benefit,

(c)an uncrystallised funds lump sum death benefit,

(d)an annuity protection lump sum death benefit,

(e)a drawdown pension fund lump sum death benefit,

(ea)a flexi-access drawdown fund lump sum death benefit,

(f)a charity lump sum death benefit,

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