Schedules

Schedule 9Pensions

Part 2Taxation of lump sums

29Amendments of Part 4 of FA 2004 (pension schemes etc)

1

Paragraph 5 (short service refund lump sum) is amended as follows.

2

In sub-paragraph (1), for paragraph (c) substitute—

c

the member has not previously become entitled to any pension or lump sum under the pension scheme,