Related Commentary  Related HMRC Manuals

172B(1)  This section applies if–

(a)at any time after the death of a relevant member of a registered pension scheme, there is an increase in the pension rights of another member of the pension scheme which is attributable to the death, and

(b)the dead member and other member were connected persons immediately before the death.

172B(2)  A member of a registered pension scheme is a relevant member if, immediately before his death, any of his rights under the pension scheme are–

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