# The Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2013, Paragraph 27A


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—
(a) except where sub-paragraph (b) applies, the amount of any payment or payments made on account of that lump sum; or
(b) the amount of that lump sum,
but only for so long as that person does not change that election in favour of an increase of pension.

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Source: https://www.legislation.gov.uk/wsi/2013/3035/schedule/8/paragraph/27A (the official version)
Page: https://openlegislation.uk/council-tax-reduction-schemes-default-scheme-wales-regulations-2013/schedule-8/paragraph-27A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.