24U.K.In section 7(5) of F(No.2)A 2005 (charge to income tax on social security pension lump sum)—
(a)in paragraph (d), after “basic rate limit for that year” insert “ but does not exceed the higher rate limit for that year ”, and
(b)after that paragraph insert—
“(e)if P's Step 3 income for that year of assessment exceeds the higher rate limit for that year, the additional rate for that year.”