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

[637I  Pension protection lump sum death benefits]

[(1)     Subject to subsections (2), (3) and (4) no liability to income tax arises on a pension protection lump sum death benefit paid under a registered pension scheme.

(2)     If—

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

(b)

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