167 Pension death benefit rules
Finance Act 2004 (2004 c 12) | Legislation

167  Pension death benefit rules

(1)     These are the rules relating to the payment of pension death benefits by a registered pension scheme in respect of a member of the pension scheme (“the pension death benefit rules”).

Pension death benefit rule 1

No payment of pension death benefit may be made otherwise than to a dependant[, or nominee or successor,] of the member.

Pension death benefit rule 2

No payment of pension death benefit other than a dependants' scheme pension may be made in respect of a defined benefits arrangement [or a collective money purchase arrangement].

Pension death benefit rule 3

[No payment of pension death

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