# Finance Act 2004, Paragraph 27F


(1) “Successor of the member” means an individual—
(a) nominated by a dependant of the member,
(b) nominated by a nominee of the member,
(c) nominated by a successor of the member, or
(d) nominated by the scheme administrator,
but see sub-paragraph (2).
(2) In relation to any particular benefits under an arrangement relating to a dependant, nominee or successor of the member (“the beneficiary”) in that capacity, no individual nominated by the scheme administrator counts as a successor of the member at any time after the beneficiary's death when there is an individual, or charity, nominated by the beneficiary in relation to the benefits.
(3) A reference in sub-paragraph (2) to being nominated in relation to particular benefits under an arrangement includes—
(a) a reference to being nominated in relation to the scheme,
(b) a reference to being nominated in relation to arrangements that include the arrangement,
(c) a reference to being nominated in relation to the arrangement, and
(d) a reference to being nominated in relation to benefits that include the particular benefits.
(4) Where a successor of the member is an individual who is also a dependant of the member, the individual in the capacity of a successor of the member is to be treated as not also being a dependant of the member.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/28/paragraph/27F (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-28/paragraph-27F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.