The legislation is contained in IHTA84/S151B and applies where

a person who was a relevant dependant of a scheme member and who immediately before their death or on ceasing to be a relevant dependant (for example a minor child reaching majority) had funds in a dependant's unsecured pension or a dependant's ASP, and

the scheme member had attained age 75 and immediately before their death had funds in an ASP, and

the value of the ASP funds was designated as available for the payment of dependant's unsecured pension or dependant's ASP to the relevant dependant within the specified time limit,

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