Paragraph 128 Provision of information by scheme administrators to membersC1

one or more benefit crystallisation events within the meaning of Part 4 of FA 2004 occurred in relation to a member of a registered pension scheme before 6 April 2024, and

it is necessary F1for a certification administrator to determine, for the purposes of any provision of the Provision of Information Regulations as that provision has effect for the tax year 2024-25 or a subsequent tax year, the amount of the member’s lump sum allowance that has been expended by the events mentioned in paragraph (a).

if F2the certification conditions are met in relation to the determination, so much of the member’s lump sum transitional tax-free amount as is referable to those events;

otherwise, an amount equal to 25% of so much of the member’s lifetime allowance previously-used amount as is referable to those events.

one or more benefit crystallisation events within the meaning of Part 4 of FA 2004 occurred in relation to a member of a registered pension scheme before 6 April 2024, and

it is necessary to determine, for the purposes of any provision of the Provision of Information Regulations as it has effect for the tax year 2024-25 or a later tax year, the amount of the member’s lump sum and death benefit allowance that has been expended by the events mentioned in paragraph (a).

if F3the certification conditions are met in relation to the determination, so much of the member’s lump sum and death benefit transitional tax-free amount as is referable to those events;

otherwise, an amount equal to the appropriate percentage of so much of the member’s lifetime allowance previously-used amount as is referable to those events.

100% in a case in which—

25% in any other case.

that before 6 April 2024 a person is paid a defined benefits lump sum death benefit, or an uncrystallised funds lump sum death benefit, under the scheme in respect of the member,

that the lump sum is paid before the end of the period of two years beginning with the day on which the scheme administrator of the scheme first knew of the individual’s death or (if earlier) the day on which the scheme administrator could first reasonably have been expected to have known of it, and

that the person to whom the lump sum is paid is not a non-qualifying person.

that either—

that the certification administrator making the determination—