Paragraph 2 Sole beneficiary: an adultF1
United Kingdom
(1)
Where a person is—
(a)
the sole beneficiary, and
(b)
an adult,
the eligible decision-maker is determined in accordance with sub-paragraph (2).
(2)
The eligible decision-maker is—
(a)
the person mentioned in sub-paragraph (1), or
(b)
where no decision about whether to make an election has been received by the scheme manager by such day as the scheme manager considers reasonable in all the circumstances, the scheme manager.