50(1)Section 8 (meaning of “applicable year of assessment” in section 7) is amended as follows.E+W+S
(2)In subsection (3), for “subsection (4)” substitute “ subsections (4) and (4A) ”.
(3)After subsection (4) insert—
“(4A)In a case where the social security pension lump sum is a lump sum under section 8 of the Pensions Act 2014 or under any corresponding provision under the law of Northern Ireland, “the first benefit payment day” for the purposes of subsection (2) is the day as from which the lump sum becomes payable.”
Commencement Information
I1Sch. 12 para. 50 in force at 6.4.2016, see s. 56(1)(4)