Regulation 4 I1

For regulation 2(4) (payments falling within section 37 or 76 of the Pensions Act 1995) substitute—

“(4)

A payment made by an occupational pension scheme to a sponsoring employer solely in respect of the death of a member is an authorised surplus payment if—

(a)

it satisfies the conditions in paragraphs (2) or (3), and

(b)

the member was not connected to the sponsoring employer at the date of the member’s death.”.