Paragraph 3A of Schedule 29 was inserted by section 159 of the Finance Act 2006 (c.25).

http://www.legislation.gov.uk/uksi/2014/512/regulation/167/2015-04-05The Teachers' Pension Scheme Regulations 2014texttext/xmlenStatute Law DatabasePUBLIC SERVICE PENSIONS, ENGLAND AND WALESEDUCATION, ENGLAND AND WALES2024-05-16Expert Participation2015-04-05These Regulations establish a career average re-valued earnings scheme for the payment of pensions and other benefits to and in respect of teachers in England and Wales.PART 8Payment of benefitsCHAPTER 3Payment of lump sumsMember declaration167.(1)

The scheme manager may not pay a member a lump sum under this Chapter unless the member declares in writing that, on payment of the lump sum, paragraph 3A of Schedule 29 to FA 2004 would not apply.

(2)

The declaration must be—

(a)

signed by the member;

(b)

in a form specified by the scheme manager; and

(c)

provided by a date determined by the scheme manager.

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The scheme manager may not pay a member a lump sum under this Chapter unless the member declares in writing that, on payment of the lump sum, paragraph 3A of Schedule 29 to FA 2004
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