Paragraph 78 Multiple beneficiaries: including a surviving adultF1
Where—
(a)
two or more adults are the only beneficiaries, and
(b)
one of those adults is a surviving adult (“A”),
the eligible decision-maker is A.
Annotations
Textual amendments
- F1
Sch. 3 inserted (1.10.2023) by The Armed Forces Pensions (Remediable Service) Regulations 2023 (S.I. 2023/998), reg. 1(b), Sch. 2
Notes on Schedule 3
Modifications
- C1
Schs. 1-3 modified (14.7.2026 for the tax year 2014-15 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026 (S.I. 2026/673), regs. 1(2), 10