24.—(1) Paragraph (2) applies where the member in respect of whom the dependant’s scheme pension is payable was actually entitled to one or more relevant existing pensions (as defined in paragraph 10(2) of Schedule 36) on 5th April 2006.
(2) Paragraph 16A(1) of Schedule 28 shall be modified as follows.
(3) After sub-paragraph (2) add—
“(3) This paragraph shall not apply to a scheme pension where the member was actually entitled to that pension on 5th April 2006.”.
Paragraph 16A was inserted by paragraph 28 of Schedule 10 to the Finance Act 2005 (c. 7) with effect from 6th April 206.