Paragraph 83 Multiple beneficiaries: one or more adults and one or more childrenF1

(1)

Where the beneficiaries include one or more adults and one or more children—

(a)

M’s personal representative is the eligible decision-maker;

(b)

where M has no personal representative, and—

(i)

one of the beneficiaries is a surviving adult, that surviving adult is the eligible decision-maker;

(ii)

none of the beneficiaries is a surviving adult and—

(aa)

one or more of the beneficiaries is an eligible child, or

(bb)

none of the beneficiaries is a surviving adult or an eligible child,

the eligible decision-maker is determined in accordance with sub-paragraph (2).

(2)

Where sub-paragraph (1)(b)(ii) applies, and—

(a)

all relevant children are under 18 and—

(i)

have, or had, the same guardian, the eligible decision-maker is that guardian;

(ii)

do not, or did not, have the same guardian, the eligible decision-maker is the Scheme manager;

(b)

all relevant children are 18 or over, the eligible decision-maker is—

(i)

the person agreed upon by those relevant children, or

(ii)

the Scheme manager, where no decision about whether to make an election has been received by the Scheme manager by the day by which an election must, in accordance with this Schedule, be received by the Scheme manager;

(c)

one or more relevant children are under 18 and one or more of the relevant children are 18 or over, the eligible decision-maker is the person agreed upon by—

(i)

the relevant children who are 18 or over, and

(ii)

the guardian (or guardians) of the relevant children who are under 18.

(3)

In sub-paragraph (2), a relevant child is—

(a)

where sub-paragraph (1)(b)(ii)(aa) applies, an eligible child;

(b)

where sub-paragraph (1)(b)(ii)(bb) applies, a person who—

(i)

has never married or formed a civil partnership, and

(ii)

meets any of conditions A, B or C as set out in regulation 73 of the AFP Regulations 2014.

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