# The Financial Assistance Scheme (Tax) Regulations 2010, Regulation 12: Relevant benefit crystallisation events: amount of qualifying member’s allowances expended

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

(1) The amount of a qualifying member’s lump sum allowance or lump sum and death benefit allowance expended on the happening of a relevant benefit crystallisation event for the purposes of these Regulations is the non-taxable amount in relation to the lump sum to which the member becomes entitled, or (as the case may be) the lump sum death benefit which a person is paid in respect of the member.
(2) In this regulation “non-taxable amount”—
(a) in relation to a qualifying member’s lump sum allowance, has the meaning given by section 637Q(6) of ITEPA 2003;
(b) in relation to a qualifying member’s lump sum death benefit allowance, has the meaning given by section 637S(6) of ITEPA 2003.

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Source: https://www.legislation.gov.uk/uksi/2010/1187/regulation/12 (the official version)
Page: https://openlegislation.uk/financial-assistance-scheme-tax-regulations-2010/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.