PART 4Miscellaneous
Transitional provisions: lump sums
19. For the purposes of—
(a)paragraph 2 of Schedule 29 to the FA 2004 as modified by paragraph 28(3) of Schedule 36 to that Act; and
(b)regulation 25D of the Taxation of Pension Schemes (Transitional Provisions) Order 2006(1),
the reference to a pension commencement lump sum in the definition of “APCLS” in paragraph 2(6) of Schedule 29 shall be taken to include a lump sum under regulation 17D.
(1)
S.I. 2006/572, amended by S.I. 2006/2004; there are other amending instruments but none is relevant.