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167.—(1) The Department may not pay a member a lump sum under this Chapter unless the member declares in writing that, on payment of the lump sum, paragraph 3A of Schedule 29 to the Finance Act 2004 Act (1) would not apply.
(2) The declaration must be—
(a)signed by the member;
(b)in a form specified by the Department; and
(c)provided by a date determined by the Department.
Paragraph 3A of Schedule 29 was inserted by section 159 of the Finance Act 2006 (c.25).
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