A benefit crystallisation event (BCE) that before 6 April 2024 triggered a test against the lifetime allowance available to a member of a registered pension scheme. BCE 5B occurred when a member of a defined contribution arrangement reached the age of 75 while retaining uncrystallised rights (in other words, had not started to receive a pension or annuity or designated funds for drawdown pension). The amount crystallised was the market value of the remaining unused funds. Following abolition of the lifetime allowance, BCE 5B remains relevant only in the context of the transitional provisions applying to members who used up some or all of their lifetime allowance before 6 April 2024. (Section 216, Finance Act 2004 and Part 6, Schedule 9, Finance Act 2024.)