Article 23ZD Individual dies before becoming entitled to any of the pensionsF1

In a case to which this article applies, Schedule 36 is modified as follows.

For paragraph 31(3) substitute—

“(3)

The pension condition is that, the scheme administrator considers that, had the individual not died—

(F2a)

the individual would have become entitled to all of the pensions payable to the individual under arrangements under the pension scheme (to which the individual did not have an actual entitlement on or before 5th April 2006) within a period of six months beginning with the earliest date on which the scheme administrator considers that the individual would have become entitled to any of the pensions F3, and

(b)

the individual would not have become entitled to more than one pension commencement lump sum in connection with becoming entitled to those pensions. ”.

In determining the amount of the additional lump sum amount under paragraph 2(2) of Schedule 29, as modified by paragraph 34(3) of Schedule 36 (entitlement to lump sums exceeding 25% of uncrystallised rights: definition of “permitted maximum” in relation to a pension commencement lump sum), it is to be assumed that the member became entitled immediately before death to the present payment of each of the pensions in connection with which the lump sum in question is paid.