Section 164 Authorised member paymentsI1C1C2

pensions permitted by the pension rules or the pension death benefit rules F3to be paid to or in respect of a member (see sections 165 and 167),

lump sums permitted by the lump sum rule or the lump sum death benefit rule F4to be paid to or in respect of a member (see sections 166 and 168),

recognised transfers (see section 169),

scheme administration member payments (see section 171),

payments pursuant to a pension sharing order or provision,

F5payments of inheritance tax under section 226B of the Inheritance Tax Act 1984 (direct payment of tax by scheme administrator), and

payments of a description prescribed by regulations made by the Board of Inland Revenue.

provide that for the purposes of Part 9 of ITEPA 2003 all or part of a prescribed payment is to be treated as pension under a registered pension scheme, or as a lump sum of a prescribed description,

provide that all or part of a prescribed payment is subject to the short service refund lump sum chargeF7... or the special lump sum death benefits charge,

provide that a prescribed event in relation to a prescribed payment is to be treated F8as a relevant benefit crystallisation event for the purposes of section 637Q or 637S of ITEPA 2003 (availability of individual’s lump sum allowance and lump sum and death benefit allowance),

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

having the effect that the making of a prescribed authorised payment does not (directly or indirectly) result in an individual first flexibly accessing pension rights for the purposes of sections 227B to 227F,

having the effect that the making of a prescribed authorised payment is not a relevant withdrawal for the purposes of section 579CA of ITEPA 2003, and

having the effect that the making of a prescribed payment by a pension scheme that is not a registered pension scheme, where the payment would be an authorised payment if the scheme were a registered pension scheme, is not a relevant withdrawal for the purposes of section 576A of ITEPA 2003.