15U.K.In section 209(3) (unauthorised payments surcharge)—
(a)in paragraph (a), for the words after “member payment” substitute “ made to or in respect of a person before the person's death, is the person, ”,
(b)in paragraph (b), for “after the member's” substitute “ in respect of a person after the person's ”, and
(c)in paragraph (c), for “sponsoring employer” substitute “ person ”.