Legislation – Finance Act 2024
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Schedule 9Pensions
Part 5Provision of information
Amendments of the Registered Pension Schemes (Provision of Information) Regulations 2006
108
(1)
Regulation 8 (death: provision of information by scheme administrator to personal representatives) is amended as follows.
(2)
In paragraph (1) omit “, (2A), (2B)”.
(3)
In paragraph (2)—
(a)
for “percentage of standard lifetime allowance” substitute “amount of the member’s lump sum and death benefit allowance”
;
(b)
for “relevant lump sum death benefit” substitute “defined benefits lump sum death benefit or an uncrystallised funds lump sum death benefit”
.
(4)
Omit paragraphs (2A) and (2B).
(5)
In paragraph (3)—
(a)
in the words before sub-paragraph (a), for “percentage of standard lifetime allowance” substitute “amount of the member’s lump sum and death benefit allowance”
;
(b)
in sub-paragraph (a), in the words before paragraph (i), for “benefit crystallisation event” substitute “relevant benefit crystallisation event”
;
(c)
in sub-paragraph (b), in the words before paragraph (i), for “benefit crystallisation event” substitute “relevant benefit crystallisation event”
;
(d)
in the words after sub-paragraph (b)—
(i)
for “percentage” substitute “amount”
;
(ii)
for “relevant lump sum death benefit” substitute “defined benefits lump sum death benefit or any uncrystallised funds lump sum death benefit”
;
(iii)
omit the words from “and any amount” to the end.