7.10.1 Conditions for payment

These rules cover situations where for one of a variety of reasons, generally administrative, the member is left with small amounts of pension rights that cannot usefully be applied to providing pension benefits. Typical would be ‘relevant accretions’ to a scheme in respect of a member who has previously transferred rights to another registered pension scheme. The conditions for a small lump sum payment in this instance are described in the Pensions Tax Manual (at PTM 063700) as follows:

‘The conditions are:

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