[637H Defined benefits lump sum death benefits]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Tax treatment of authorised lump sum death benefits]

[637H  Defined benefits lump sum death benefits]

[(1)     Subject to subsections (2) to (6), no liability to income tax arises on a defined benefits lump sum death benefit paid under a registered pension scheme.

(2)     If—

(a)     a defined benefits lump sum death benefit under a registered pension scheme is paid in respect of a member who, on death, is under 75,

(b)     the lump sum is paid before the end of the relevant two year period, and

(c)     the lump sum exceeds the permitted maximum,

section 579A (pensions) applies to the excess as it applies to any pension under a registered pension scheme.

(3)     If—

(a)

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