RPSM10104210 – Technical Pages: Death benefits: Pensions: Dependants' scheme pension: Scheme pension in payment to a member or dependant on 5 April 2006

Scheme pension was in payment to a member or dependant on 5 April 2006

The Taxation of Pension Schemes (Transitional Provisions) Order 2006-SI2006/572

The limit on a dependants scheme pension applies only where the member dies after 5 April 2006. See page RPSM10104130 for further details.

Where the member’s scheme pension was in payment on 5 April 2006 and the member dies subsequent to that date the limit on the dependants scheme pension is disapplied by Article 24 of the above Order.

Glossary ( RPSM20000000)