xmlns:atom="http://www.w3.org/2005/Atom"
6(1)Despite paragraph 5, the amount crystallised by benefit crystallisation event 1 in section 216 of FA 2004 (benefit crystallisation events and amounts crystallised) is to be taken to include the amount of any such lump sum (regardless of whether or not it has been paid to the person).
(2)Accordingly, the person becoming entitled to such a lump sum is not a benefit crystallisation event under that section.