The principle that an unauthorised member payment (see ¶381-000) arises where the member or any dependant (see ¶392-050), nominee or successor (see ¶392-060) of his, assigns benefits under a pension scheme (see ¶381-100), is extended to cover surrenders of benefits.

An unauthorised member payment therefore arises where there is a surrender:

by the member, dependant, nominee or successor of any benefit, other than an ‘excluded pension’, to which that person has a prospective entitlement;

by any person of any rights in respect of sums or assets held for the purposes of any arrangement under the scheme relating to the member, or

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