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

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.