# The Pension Protection Fund (General and Miscellaneous Amendments) Regulations 2006, Regulation 4: Power to treat benefits as having arisen before the assessment date


Where—
(a) a member of an eligible scheme died before the commencement of the assessment period in relation to the scheme; and
(b) during the period beginning with the assessment date and ending with the receipt by the trustees or managers of the transfer notice, a person became entitled under the scheme rules to a death benefit or a contribution refund (within the meaning of section 101AB(4) of the 1993 Act) in respect of that member,
that person's entitlement to that benefit shall, for the purposes of section 166(2) of the Act (duty to pay scheme benefits unpaid at assessment date), be treated as having arisen before the assessment date.

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Source: https://www.legislation.gov.uk/uksi/2006/580/regulation/4 (the official version)
Page: https://openlegislation.uk/pension-protection-fund-general-and-miscellaneous-amendments-regulations-2006/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.