PSI12.1.26 - Benefits on Death after Retirement: Pension Benefits - Widow(er)s' and Dependants' Own Right Pensions - Number Of Pensions Payable

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

[PN12.3]

There are no restrictions on the number of pensions which may be provided for the member’s spouse and dependants. No single pension should be greater than the maximum set out in PSI12.1.15-16 and the total of all such pensions should not exceed the maximum pension that the employee could have received. Subject to these restrictions the distribution of the benefits is a matter for the trustees to decide in accordance with the scheme rules.

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