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The Taxation of Pension Schemes (Transitional Provisions) Order 2006
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- UK Statutory Instruments
- 2006 No. 572
- Article 8
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Modification of section 168 and Schedule 29
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8.—(1) The 2004 Act is modified as follows.
(2) In section 168(1) (lump sum death benefit rule) after paragraph (i) insert—
“(j)a life cover lump sum.”.
(3) In Part 2 of Schedule 29 (registered pension schemes: supplementary provisions about lump sums) after paragraph 21 insert—
“Life cover lump sum
21A. For the purposes of this Part a lump sum death benefit is a life cover lump sum if—
(a)the member had reached the age of 75 before he died;
(b)payment of the sum would not have prejudiced approval of the scheme for the purposes of Chapter 1 of Part 14 of ICTA if it had been made on 5th April 2006.”.
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