Sums or assets in respect of at least one dependant of a deceased member of the pension scheme meet condition A or condition B in paragraph 25

The number of members meeting these conditions needs to be reported under reportable event 15 of Regulation 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567.

Further information on Condition A and Condition B in paragraph 25 of Schedule 28 Finance Act 2004 can be found in the Registered Pension Schemes Manual at RPSM12301170. The manual can be accessed from the left-hand navigation bar.