SCHEDULES

SCHEDULE 5U.K.Pension flexibility: further amendments

Protected lump sum entitlement following certain transfers of pension rightsU.K.

9U.K.In paragraph 31(8) of Schedule 36 to FA 2004 (“block transfer” has meaning given by paragraph 22(6) of Schedule 36 to FA 2004)—

(a)after “22(6)” insert “ and (6A) ”, and

(b)at the end insert “ , and reading paragraph 22(6A)(c) as if its reference to paragraph 22(7)(a) were a reference to sub-paragraph (3) of this paragraph. ”