Policy paper

Dependants' scheme pensions

This applies to individuals who receive a dependants' scheme pension following the death of a member of a registered pension scheme aged 75 or over.

• From: HM Revenue & Customs
• Published: 9 December 2015

Documents

Dependants' scheme pensions

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Draft clause 14

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Draft explanatory notes clause 14

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Details

This legislation removes the need for calculations to be carried out each year comparing the value of the dependants’ scheme pension to the scheme pension of the member in certain circumstances.

Published 9 December 2015