Chwilio Deddfwriaeth

Chwiliad Uwch

Income and Corporation Taxes Act 1988

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

637Lump sum on death of member

(1)The lump sum—

(a)must be payable by an authorised insurance company; and

(b)must be payable on the death of the member before he attains the age of 75.

(2)The lump sum—

(a)must be payable only if no annuity satisfying the conditions in either section 634 or section 636 has become payable; and

(b)subject to subsection (3) below, must represent no more than the return of contributions together with reasonable interest on contributions or bonuses out of profits.

(3)To the extent that contributions are invested in units under a unit trust scheme, the lump sum referred to in subsection (2) above may represent the sale or redemption price of the units.

Yn ôl i’r brig

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