# The Taxation of Pension Schemes (Transitional Provisions) Order 2006, Article 20: Pre-commencement lump sum death benefits

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

(1) In the case of an individual who dies on or after 6th April 2006 and meets the conditions in paragraph (2) paragraph (3) applies.
(2) The conditions are—
Condition A
The individual had an actual right to one or more pre-commencement pensions immediately before his death.
Condition B
No benefit crystallisation event within the meaning of Part 4 of FA 2004 as that Part had effect immediately before 6 April 2024, and no relevant benefit crystallisation event, has occurred in relation to the individual before his death.
Condition C
After the individual’s death a single relevant benefit crystallisation event occurs in relation to that individual by reason of the payment of a lump sum death benefit in respect of that individual.
(3) Paragraph 20(2)(b) of Schedule 36 is to be treated as providing that the amount of the lump sum death benefit to which the relevant benefit crystallisation event mentioned in Condition C relates was 25% of the value of the individual’s pre-commencement pension rights immediately before the individual’s death.

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Source: https://www.legislation.gov.uk/uksi/2006/572/article/20 (the official version)
Page: https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006/article-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.