DEFINED BENEFITS AND MONEY PURCHASE ARRANGEMENTS

Meaning of “dependant”

Related Commentary  Related HMRC Manuals

15(1)  A person who was married to, or a civil partner of the member at the date of the member's death is a dependant of the member.

15(1A)  If the rules of the pension scheme so provide, a person who was married to or a civil partner of the member when the member first became entitled to a pension under the pension scheme is a dependant of the member.

15(2)  A child of the member is a dependant of the member if the child–

(a)has not reached the age of 23, or

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