PART 6 Death benefits

CHAPTER 5 Payment of death benefits

113 Adjustment of benefits to comply with FA 2004 where members die over 75
1 This regulation applies if—
(a) a member dies after reaching the age of 75; and
(b) apart from this regulation, any part of a pension to which any person becomes entitled under this Part on the death would not qualify as a dependants’ scheme pension for the purposes of section 167 of FA 2004 (the pension death benefit rules).
2 The benefit payable to the person may be adjusted in such manner as is determined by the scheme manager so that it qualifies as a dependants’ scheme pension for the purposes of section 167 of FA 2004.