The Occupational Pension Schemes (Winding Up, Winding Up Notices and Reports etc.) (Amendment) Regulations 2007 No. 1930

Amendment of the Pension Sharing (Pension Credit Benefit) Regulations 2000

3.  In paragraph (2) of regulation 3 of the Pension Sharing (Pension Credit Benefit) Regulations 2000(1) (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.”.

(1)

S.I. 2000/1054, the relevant amending instrument is S.I. 2006/744.