# The Judicial Pensions Regulations 2015, Regulation 116: Pension protection lump sum death benefit


(1) A lump sum death benefit is treated for the purposes of FA 2004 as a pension protection lump sum death benefit if and to the extent that—
(a) the member has given written notice to the scheme manager that the lump sum death benefit is to be so treated; and
(b) any other conditions that are required to be met for the lump sum death benefit to be so treated are met (see paragraph 14 of Part 2 (lump sum death benefit rule) of Schedule 29 to FA 2004).
(2) Tax may be deducted from the lump sum death benefit if the scheme manager is liable for tax under section 206 (special lump sum death benefits charge) of FA 2004 in respect of a pension protection lump sum death benefit.

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Source: https://www.legislation.gov.uk/ukdsi/2015/9780111124895/regulation/116 (the official version)
Page: https://openlegislation.uk/draft-judicial-pensions-regulations-2015/regulation-116
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.