Section 172B Increase in rights of connected person on deathF1

at any time after the death of a relevant member of a registered pension scheme, there is an increase in the pension rights of another member of the pension scheme which is attributable to the death, and

the dead member and other member were connected persons immediately before the death.

rights to benefit to which the member (or any dependant F2or nominee or successor of the member) has a prospective entitlement under an arrangement under the pension scheme,

rights to payments under a scheme pension or dependants' scheme pension provided by the scheme administrator or as a result of the application of sums or assets held for the purposes of the pension scheme or under a lifetime annuity or dependants' annuityF4, or nominees' annuity or successors' annuity, purchased by the application of sums or assets held for the purposes of the pension scheme, F5...

rights representing the nominee's flexi-access drawdown fund or successor's flexi-access drawdown fund in respect of an arrangement under the pension scheme,

rights representing the F7member's drawdown pension fund or dependant's drawdown pension fund in respect of an arrangement under the pension schemeF8, or

rights representing the member's flexi-access drawdown fund or dependant's flexi-access drawdown fund in respect of an arrangement under the pension scheme.

the consideration which might be expected to be received in respect of an assignment (or assignation) of the benefits to which he F9has an actual or prospective entitlement under the pension scheme at that time, exceeds

the consideration which might be expected to be received in respect of such an assignment (or assignation) immediately before that time,

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

from the other member becoming entitled to pension death benefits or lump sum death benefits in respect of the dead member, or

in any manner prescribed by regulations made by the Board of Inland Revenue.

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the benefits to which each of F13at least 20 members of the pension scheme F14has an actual or prospective entitlement under the pension scheme are increased at the same rate in consequence of the death.

the increase mentioned in subsection (1)(a) is an increase in the rate of a dependants' annuityF16, nominees' annuity, successors' annuity or dependants' scheme pension or in rights representing a F17nominee's flexi-access drawdown fund, successor's flexi-access drawdown fund, F18dependant's drawdown pension fund F19or dependant's flexi-access drawdown fund, and

the increase is attributable to rights of the dead member to payments under a dependants' annuity, nominees' annuity, successors' annuity or dependants' scheme pension or rights representing a nominee's flexi-access drawdown fund, successor's flexi-access drawdown fund, F20dependant's drawdown pension fund or dependant's flexi-access drawdown fund.

a scheme pension or dependants' scheme pension provided by the scheme administrator or as a result of the application of sums or assets held for the purposes of the pension scheme, or

a lifetime annuity or dependants' annuityF21, or nominees' annuity or successors' annuity, purchased by the application of sums or assets held for the purposes of the pension scheme.