6(1)Section 229 (total pension input amount) is amended as follows.U.K.
(2)In subsection (2)(c), for “236” substitute “ 236A ”.
(3)In subsection (3), for paragraph (a) substitute—
“(a)satisfies the severe ill-health condition, or”.
(4)After that subsection insert—
“(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.”