PART 3Lifetime allowance
Persons liable to charge8.
Section 217 of the FA 2004 (persons liable to charge) applies as if—
(a)
in subsection (1), the words after “individual” were omitted; and
(b)
in subsections (2), (3) and (4), the references to a “relevant lump sum death benefit” were references to a payment under regulation 18A in the form of a lump sum.