DEFINED BENEFITS ARRANGEMENTS

Defined benefits lump sum death benefit

Related Commentary  Related HMRC Manuals

13(1)  For the purposes of this Part a lump sum death benefit is a defined benefits lump sum death benefit if–

(a)[Omitted by FA 2011, s. 65 and Sch. 16, para. 33(3)(a).]

(b)it is paid in respect of a defined benefits arrangement, [and]

(c)[Omitted by FA 2011, s. 65 and Sch. 16, para. 33(3)(b).]

(d)it is not a pension protection lump sum death benefit, trivial commutation lump sum death benefit or winding-up lump sum death benefit.

[Omitted by F(No. 2)A 2015, s. 21(8)(a).]

13(2)  [Omitted by F(No. 2)A 2015, s. 21(8)(b).]

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