PART 4Miscellaneous

Transitional provisions: lump sums19.

For the purposes of—

(a)

paragraph 2 of Schedule 29 to the FA 2004 as modified by paragraph 28(3) of Schedule 36 to that Act; and

(b)

regulation 25D of the Taxation of Pension Schemes (Transitional Provisions) Order 200621,

the reference to a pension commencement lump sum in the definition of “APCLS” in paragraph 2(6) of Schedule 29 shall be taken to include a lump sum under regulation 17D.