(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)
[PN6A.11]
If there is no widow, widower or dependants of the ex-spouse
member to whom such pensions can be provided, the balance of the
cash equivalent (if a lump sum has been paid – see
PSI24.3.2) should be treated as surplus
under normal rules.
