9.—(1) Section 219(6) of the FA 2004(1) (availability of individual’s lifetime allowance) applies as if after the words in brackets there appeared “and regulation 7(2)(b) of the Financial Assistance Scheme (Tax) Regulations 2010”.
(2) A payment under regulation 18A in the form of a lump sum is to be treated as the payment of a lump sum death benefit for the purposes of section 219(7) of the FA 2004.
Section 219 was amended by paragraph 31 of Schedule 23 to the Finance Act 2006 and paragraph 10 of Schedule 20 to the Finance Act 2007 (c.11).