(1)In sections 7 and 8 “social security pension lump sum” means—
(a)a state pension lump sum,
(b)a shared additional pension lump sum, or
(c)a graduated retirement benefit lump sum.
(2)In section 8 and this section—
“graduated retirement benefit lump sum” means a lump sum payable under—
section 36 or 37 of NIA 1965, or
section 35 or 36 of NIA(NI) 1966;
“shared additional pension lump sum” means a lump sum payable under—
section 55C of, and Schedule 5A to, SSCBA 1992, or
section 55C of, and Schedule 5A to, SSCB(NI)A 1992;
“state pension lump sum” means a lump sum payable under—
section 55 of, and Schedule 5 to, SSCBA 1992, or
section 55 of, and Schedule 5 to, SSCB(NI)A 1992.
(3)In section 8 and this section—
“NIA 1965” means the National Insurance Act 1965 (c. 51);
“NIA(NI) 1966” means the National Insurance Act (Northern Ireland) 1966 (c. 6 (N.I.));
“SSCBA 1992” means the Social Security Contributions and Benefits Act 1992 (c. 4);
“SSCB(NI)A 1992” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).
(4)Sections 7 and 8 and this section have effect in relation to the year 2006-07 and subsequent years of assessment.