This section has no associated Explanatory Notes
10. The payment or receipt of transfer values or other lump sum payments for the purpose of creating or restoring rights to benefits (under the scheme or otherwise).N.I.
Commencement Information
I1Sch. 3 para. 10 in operation at 28.4.2014 by S.R. 2014/123, art. 2(1)(c)