Part 2 Pension Death Benefit Rules
Finance Act 2004 (2004 c 12) | Legislation

Part 2 Pension Death Benefit Rules

Defined benefits and money purchase arrangements

Meaning of “dependant”

15

(1)     A person who was married to[, or a civil partner of,] the member at the date of the member's death is a dependant of the member.

[(1A)     If the rules of the pension scheme so provide, a person who was married to[, or a civil partner of,] the member when the member first became entitled to a pension under the pension scheme is a dependant of the member.]

(2)     A child of the member is a dependant of the member if the child—

(a)     has not reached the age of 23, or

(b)     has reached that age and, in the opinion of the scheme administrator, was at the date of the member's death dependant on the member because of physical or mental impairment.

[(2A)     A child of the member is a dependant of the member if the child—

(a)     has reached the age of 23, and

(b)     is not within sub-paragraph (2)(b).

(2B)     But this paragraph, so far as it has effect for the purpose of determining the meaning of “dependant”—

(a)     in paragraphs 16 to 17 and 27A,

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