Related Commentary  Related HMRC Manuals

206(1)  A charge to income tax, to be known as the special lump sum death benefits charge, arises where–

(a)a pension protection lump sum death benefit,

(b)an annuity protection lump sum death benefit,

(c)a drawdown pension fund lump sum death benefit, or

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

is paid, to a non-qualifying person, by a registered pension scheme in respect of a member who had reached the age of 75 at the date of the memberʼs death.

206(1ZA)  In subsection (1) the reference to a member (and to the memberʼs death) are to be read–

(a)in relation to–

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