# The Police Pensions Regulations (Northern Ireland) 2015, Regulation 156: Pension protection lump sum death benefit


(1) A lump sum death grant is treated for the purposes of the 2004 Act as a pension protection lump sum death benefit if and to the extent that—
(a) the member has given written notice to the scheme manager that the lump sum death grant is to be so treated; and
(b) the lump sum death grant meets all the conditions required by the 2004 Act for it to be treated as a pension protection lump sum death benefit t (see paragraph 14 of Part 2 ( lump sum death benefit rule) of Schedule 29 to the 2004 Act) .
(2) The scheme manager may deduct tax from the lump sum death grant if the scheme manager is liable for tax under section 206 (special lump sum death benefits charge) of the 2004 Act in respect of a pension protection lump sum death benefit.

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Source: https://www.legislation.gov.uk/nisr/2015/113/regulation/156 (the official version)
Page: https://openlegislation.uk/police-pensions-regulations-northern-ireland-2015/regulation-156
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.