xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 28Registered pension schemes: authorised pensions—supplementary

Part 2Pension death benefit rules

Defined benefits and money purchase arrangements

Meaning of “dependant”

15(1)A person who was married to the member at the date of the member’s death is a dependant of the member.

(2)A child of the member is a dependant of the member if the child—

(a)has not reached the age of 23, or

(b)has reached that age and, in the opinion of the scheme administrator, was at the date of the member’s death dependant on the member because of physical or mental impairment.

(3)A person who was not married to the member at the date of the member’s death and is not a child of the member is a dependant of the member if, in the opinion of the scheme administrator, at the date of the member’s death—

(a)the person was financially dependant on the member,

(b)the person’s financial relationship with the member was one of mutual dependence, or

(c)the person was dependant on the member because of physical or mental impairment.