a

satisfies the severe ill-health condition, or

4

For the purposes of subsection (3)(a) the individual satisfies the severe ill-health condition if the individual—

a

becomes entitled to all the benefits to which the individual is entitled under the arrangement in consequence of the scheme administrator having received evidence from a registered medical practitioner that the individual is suffering from ill-health which makes the individual unlikely to be able (otherwise than to an insignificant extent) to undertake gainful work (in any capacity) before reaching pensionable age,

b

becomes entitled to a serious ill-health lump sum under the arrangement, or

c

is a member of the armed forces of the Crown who becomes entitled under the arrangement to a benefit on which no liability to income tax arises by virtue of section 641(1) of ITEPA 2003.