# The Pension Protection Fund (Tax) Regulations 2006, Regulation 14


(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.
(2) In paragraph (1) a “qualifying individual” means—
(a) an individual who was a member of a scheme for which the Board of the Pension Protection Fund has assumed responsibility, or
(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).

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Source: https://www.legislation.gov.uk/uksi/2006/575/regulation/14 (the official version)
Page: https://openlegislation.uk/pension-protection-fund-tax-regulations-2006/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.