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The Teachers’ Pensions Schemes (Amendment) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 1134
- PART 3
- Regulation 8
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Pension protection lump sum death benefit
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8. After regulation 87 insert—
“Pension protection lump sum death benefit
87A.—(1) A death grant is treated for the purposes of FA 2004 as a pension protection lump sum death benefit if and to the extent that—
(a)the member has given written notice to the Secretary of State that the death grant is to be so treated; and
(b)the death grant meets all of the conditions required by FA 2004 for it to be treated as a pension protection lump sum death benefit (see paragraph 14 of Part 2 (lump sum death benefit rule) of Schedule 29 to FA 2004(1)).
(2) Tax may be deducted from the death grant if the Secretary of State is liable for tax under section 206 (special lump sum death benefits charge) of FA 2004(2) in respect of a pension protection lump sum death benefit.”.
(1)
c. 12; paragraph 14 was amended by section 65 of, and paragraphs 32 and 34(1), (2) and (3) of Part 1 of Schedule 16 to, the Finance Act 2011 (c. 11).
(2)
There are amendments to section 206 which are not relevant to this instrument.
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