| [Para 16C, Sch 28][Para 28, Sch 10, FA 2005] |
Where the circumstances described in
RPSM10104130 apply, the amount by
which a
dependants’ scheme pension may be increased
after the post-death year is also limited.
This further limit applies from the end of the post death
year; that is, it applies for the 12 month period that starts 12
months after the member’s death, and for each following 12
month period.
The rule provides that if in any of these 12 month periods,
other than in excepted circumstances (see
RPSM10104180), the amount of
dependants’ scheme pension payable exceeds the ‘current
member pension limit’ then the excess will not be treated as
a dependants’ scheme pension and will be an
unauthorised member payment (see
RPSM10100120).
RPSM10104190 explains the current
member pension limit.
| Glossary ( RPSM20000000) |
