sec.11BCommutation if benefit would have accrued to spouse or dependant

### sec.11B Commutation if benefit would have accrued to spouse or dependant This section applies if a benefit would accrue to a spouse or dependant of a person to whom section 11 (1) applies on the person’s death under the superannuation scheme from which the superannuation or retirement benefits mentioned in section 11 (1) were paid (the relevant superannuation scheme ). The benefit accrues subject to and to the extent provided for by this section. The balance (if any) of the entitlement mentioned in section 11 (7) (b) must be commuted, in accordance with actuarial principles, to— a pension payable to the person; and a benefit payable to the spouse or dependant of the person on the person’s death. The pension mentioned in subsection (3) (a) and the benefit mentioned in subsection (3) (b) are— substituted for the superannuation or retirement benefits mentioned in section 11 (1) and the benefit mentioned in subsection (1) ; and payable from the funds of the relevant superannuation scheme. A benefit mentioned in subsection (3) (b) — is not payable until the time when the benefit mentioned in subsection (1) that would have accrued to the spouse or dependant of the person under the relevant superannuation scheme would have become payable under the scheme; and must be a benefit of the same type as that benefit. s 11B ins 1993 No. 44 s 6 (sec.11B-ssec.1) This section applies if a benefit would accrue to a spouse or dependant of a person to whom section 11 (1) applies on the person’s death under the superannuation scheme from which the superannuation or retirement benefits mentioned in section 11 (1) were paid (the relevant superannuation scheme ). (sec.11B-ssec.2) The benefit accrues subject to and to the extent provided for by this section. (sec.11B-ssec.3) The balance (if any) of the entitlement mentioned in section 11 (7) (b) must be commuted, in accordance with actuarial principles, to— a pension payable to the person; and a benefit payable to the spouse or dependant of the person on the person’s death. (sec.11B-ssec.4) The pension mentioned in subsection (3) (a) and the benefit mentioned in subsection (3) (b) are— substituted for the superannuation or retirement benefits mentioned in section 11 (1) and the benefit mentioned in subsection (1) ; and payable from the funds of the relevant superannuation scheme. (sec.11B-ssec.5) A benefit mentioned in subsection (3) (b) — is not payable until the time when the benefit mentioned in subsection (1) that would have accrued to the spouse or dependant of the person under the relevant superannuation scheme would have become payable under the scheme; and must be a benefit of the same type as that benefit. - (a) a pension payable to the person; and - (b) a benefit payable to the spouse or dependant of the person on the person’s death. - (a) substituted for the superannuation or retirement benefits mentioned in section 11 (1) and the benefit mentioned in subsection (1) ; and - (b) payable from the funds of the relevant superannuation scheme. - (a) is not payable until the time when the benefit mentioned in subsection (1) that would have accrued to the spouse or dependant of the person under the relevant superannuation scheme would have become payable under the scheme; and - (b) must be a benefit of the same type as that benefit.