Finance Act 2004

Valid from 06/04/2006

Benefit crystallisation event 7: meaning of “relevant lump sum death benefit”U.K.

16U.K.For the purposes of benefit crystallisation event 7 a lump sum death benefit is a relevant lump sum death benefit if it is—

(a)a defined benefits lump sum death benefit, or

(b)an uncrystallised funds lump sum death benefit.