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28. In regulation 26 (serious ill-health lump sum(1): additional lump sum paid for deceased member)—
(a)for paragraph (2) substitute—
“(2) The payment is to be treated as a serious ill-health lump sum paid to P under a registered pension scheme.”;
(b)omit paragraph (5).
By virtue of regulation 2(2)(b), “serious ill-health lump sum” is defined in paragraph 4 of Schedule 29 to FA 2004. Paragraph 4 was amended by paragraphs 23 and 28 of Schedule 16 to FA 2011 and paragraph 1(1) and (3) to (5) of Schedule 5 to FA 2016.
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