PART 6Death benefits

CHAPTER 5Payment of death benefits

Adjustment of benefits to comply with FA 2004 where members die over 75113

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.