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Schedules

Schedule 9U.K.Pensions

Part 2U.K.Taxation of lump sums

Amendments of Part 4 of FA 2004 (pension schemes etc)U.K.

29(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,.