{
  "url": "https://openlegislation.uk/pension-protection-fund-tax-regulations-2006/regulation-14",
  "json_url": "https://openlegislation.uk/pension-protection-fund-tax-regulations-2006/regulation-14.json",
  "legislation": "uksi/2006/575",
  "legislation_title": "The Pension Protection Fund (Tax) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/pension-protection-fund-tax-regulations-2006",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": null,
  "text": "(1) Section 168 of FA 2004 (lump sum death benefit rule) and Part 2 of Schedule 29 to that Act (authorised lump sums: lump sum death benefit rule) apply to the payment of lump sums by the Pension Protection Fund to a dependant of a qualifying individual.\n(2) In paragraph (1) a “qualifying individual” means—\n(a) an individual who was a member of a scheme for which the Board of the Pension Protection Fund has assumed responsibility, or\n(b) an individual who was a transferee entitled to a pension compensation credit referred to in section 111(1) of PA 2008 or section 89(1) of P ( No. 2)A( NI ) 2008 (creation of pension compensation debits and credits).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 14(2) substituted (31.5.2013) by The Pension Protection Fund (Tax) (Amendment) Regulations 2013 (S.I. 2013/1117), regs. 1, 8"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/575/regulation/14",
    "retrieved_at": "2026-10-29T04:35:53.919149+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}