Amendment of the Pension Sharing (Pension Credit Benefit) Regulations 20003
In paragraph (2) of regulation 3 of the Pension Sharing (Pension Credit Benefit) Regulations 20005 (commutation of the whole of pension credit benefit) insert—
a
at the end of sub-paragraph (b) “or”;
b
after sub-paragraph (b)—
c
qualifies as a winding up lump sum for the purposes of paragraph 10 of Part 1 of that Schedule.