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.