9. In the National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000(1), in regulation 11 (retirement and dependants’ benefits)(2), after paragraph (1)(e), insert—
“;
(f) a pension commencement excess lump sum referred to in section 166(1)(aa) of the 2004 Act(3).”.
Regulation 11 was amended by S.I. 2016/245.
2004 c. 12. Section 166(1)(aa) was inserted by the Finance Act 2024 (c. 3).