Essentially this is simply a pension payable to a dependant (see ¶392-050) of a deceased member by the scheme administrator or an insurance company selected by the administrator (FA 2004, Sch. 28, para. 16(2)).

However, restrictions apply where the member died after 6 April 2006, aged 75 or over and, at that time, he was actually or prospectively entitled to one or more scheme pensions (see ¶392-250) under that scheme (FA 2004, Sch. 28, para. 16A).

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.