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48. In regulation 244 (Meaning of “relevant income”), after paragraph (5), insert—
“(5A) The resulting reduction in the pension is taken into account for the purposes of this regulation if the employed pensioner—
(a)exercised the option under regulation 189 (Election to allocate pension) in relation to the old service pension; or
(b)is a 2008 Section Optant who was entitled to a lump sum under regulation 260K in relation to the old service pension.”.
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