[637T Section 637S: multiple lump sum death benefits paid]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[637T  Section 637S: multiple lump sum death benefits paid]

[(1)     This section applies where two or more relevant benefit crystallisation events within section 637S(2)(a)(ii) occur in relation to an individual.

(2)     The relevant benefit crystallisation events are to be treated for the purposes of section 637S as occurring simultaneously—

(a)     immediately before the individual's death, and

(b)     immediately after any pension commencement

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