6.—(1) This regulation applies where—
(a)during the pre-commencement period, a member of a registered pension scheme becomes entitled to, and is paid, a lump sum under the scheme, and
(b)disregarding the amendments made by these Regulations, the lump sum would be a trivial commutation lump sum(1).
(2) For the purposes of determining whether the lump sum is a trivial commutation lump sum, the amendments made by these Regulations are to be disregarded (and accordingly the lump sum is to be treated as a trivial commutation lump sum).
(3) In this regulation “the pre-commencement period” means the period beginning with 6th April 2024 and ending with the day before the day on which these Regulations come into force.
“Trivial commutation lump sum” is defined in paragraph 7 of Schedule 29 to FA 2004.