9. In the Health and Social Services (Superannuation) (Additional Voluntary Contributions) Regulations (Northern Ireland) 1999,(1) in regulation 11 (retirement and dependants’ benefits), after paragraph (1)(d), insert—
“;
(e)a pension commencement excess lump sum referred to in section 166(1)(aa) of the 2004 Act(2).”.
2004 c.12. Section 166(1)(aa) was inserted by the Finance Act 2024 (c.3).