# The Postal Services Act 2011 (Taxation) Regulations 2012, Regulation 18: Transitional protection in relation to payments to children aged 23 or over to continue after the Accrued Rights Transfer

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

(1) Paragraph (2) applies where—
(a) Condition D in article 34A(3) of the Transitional Provisions Order was met in relation to a pension death benefit payable in respect of a member of the RMPP so that article 34A was capable of applying to the payment of a pension death benefit; and
(b) the Accrued Rights Transfer has taken place.
(2) The Transfer is to be treated as a block transfer within the meaning of article 34B(4) for the purpose of article 34A(5).

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Source: https://www.legislation.gov.uk/uksi/2012/764/regulation/18 (the official version)
Page: https://openlegislation.uk/postal-services-act-2011-taxation-regulations-2012/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.