xmlns:atom="http://www.w3.org/2005/Atom"
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.”.
S.I. 2000/1054, the relevant amending instrument is S.I. 2006/744.