{
  "url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-wales-regulations-2013/schedule-8/paragraph-27A",
  "json_url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-wales-regulations-2013/schedule-8/paragraph-27A.json",
  "legislation": "wsi/2013/3035",
  "legislation_title": "The Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-wales-regulations-2013",
  "path": "schedule/8/paragraph/27A",
  "kind": "paragraph",
  "number": "27A",
  "heading": null,
  "text": "Where a person elects to be entitled to a lump sum under section 8(2) of the Pensions Act 2014 or in accordance with regulations made under section 10 of that Act, or fails to make an election, and a lump sum payment has been made, an amount equal to—\n(a) except where sub-paragraph (b) applies, the amount of any payment or payments made on account of that lump sum; or\n(b) the amount of that lump sum,\nbut only for so long as that person does not change that election in favour of an increase of pension.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. Scheme Sch. 8 para. 27A inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Council Tax Reduction Schemes (Prescribed Requirements and Default Scheme) (Wales) (Amendment) Regulations 2016 (S.I. 2016/50), regs. 1(2), 30(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2013/3035/schedule/8/paragraph/27A",
    "retrieved_at": "2026-10-28T23:40:35.344164+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}