# Finance Act 2004, Paragraph 4

Extent: E+W+S+N.I.

(1) For the purposes of this Part a lump sum is a serious ill-health lump sum if—
(a) before it is paid the scheme administrator has received evidence from a registered medical practitioner that the member is expected to live for less than one year, and
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ca) either—
(i) it is paid in respect of an uncrystallised arrangement, and it extinguishes the member's entitlement to benefits under the arrangement, or
(ii) it is paid in respect of uncrystallised rights of the member under an arrangement other than an uncrystallised arrangement, and it extinguishes the member's uncrystallised rights under the arrangement.
(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) An uncrystallised arrangement is an arrangement under which the member has not previously become entitled to any pension or lump sum.
(2A) In subsection (1)(ca)(ii) “uncrystallised rights”, in relation to the member, means rights of the member that are uncrystallised rights as defined by section 212(1) and (2).
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/29/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-29/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.