# Finance Act 2004, Paragraph 13

Extent: E+W+S+N.I.

(1) For the purposes of this Part a lump sum death benefit is a defined benefits lump sum death benefit if—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) it is paid in respect of a defined benefits arrangement,
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and
(d) it is not a pension protection lump sum death benefit, or trivial commutation lump sum death benefit ....
...
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/29/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-29/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.