An ARF model allows for funds to be transferred between your beneficiaries and dependents such as your children, spouse or civil partner.
Ultimately, if you have reinvested your pension in this way, your funds will be instantly inheritable by any beneficiaries.
In this case, funds will be left to your spouse or civil partner and they can then transfer those into an ARF tax-free into their own name.
As mentioned, this transaction will not be liable for tax deductions but any withdrawals after the fact will come up against usual income tax rates.
With regards to other beneficiaries that are not spouses or civil partners, their relationship to you will be assessed in order to determine whether they will pay tax or not.