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Workplace Pensions: Inheritance Tax

The pension scheme referred to is an unregistered UK statutory defined benefit scheme, established under with terms akin to those of the Judicial Pensions and Retirement Act 1993 (JUPRA). As defined Defined benefit schemes schemes, pensions under JUPRA do not have a dedicated fund which can be inherited as defined contribution schemes do. Any lump Lump sum death benefits under the pension scheme referred to, which areJUPRA received after the member is no longer in service service, are already subject to inheritance tax.