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Transitional provisions: lump sums
This section has no associated Explanatory Memorandum
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(),
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.
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