Paragraph 8 F1

the value of the member’s relevant crystallised pension rights on 5th April 2006, calculated in accordance with paragraph 10 of Schedule 36 (as if the member were the individual mentioned there), and

if, at any time in the period beginning with 6th April 2006 and ending with the nominated date, the member has become entitled under a registered pension scheme to income withdrawal, a lifetime annuity or a scheme pension, the relevant capital amount, and

if, at any time in the period beginning with 6th April 2006 and ending with the nominated date, the member has been paid a lump sum F2to which sub-paragraph (3) applies, the amount of the lump sum F3, and

if, at any time in the period beginning with 6 April 2006 and ending with the nominated date, there has been a transfer of sums or assets held for the purposes of, or representing accrued rights under, a registered pension scheme so as to become held for the purposes of or to represent rights under a qualifying recognised overseas pension scheme in connection with the member’s membership of that pension scheme, the aggregate of the amount of any sums transferred and the market value of any assets transferred.

in relation to income withdrawal, the scheme pension capital value, as determined under paragraph 2A(3) and (4);

in relation to a lifetime annuity, the annuity purchase price, as determined under paragraph 2B(3) and (4);

in relation to a scheme pension under a defined benefits arrangement or a collective money purchase arrangement, the amount given by the formula—

where B and C have the same meaning as they have for the purposes of paragraph 2C(2);

in relation to a scheme pension under a money purchase arrangement that is not a collective money purchase arrangement, the scheme pension purchase price, as determined under paragraph 2D(3) and (4).

a short service refund lump sum;

a refund of excess contributions lump sum;

a trivial commutation lump sum;

a winding-up lump sum.