Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 32 U.K. Registered pension schemes: benefit crystallisation events—supplementary

Valid from 06/04/2006

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

16 U.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.