# Finance Act 2006, Paragraph 27


In paragraph 5(1)(d) of Schedule 29 (requirement that lump sum under a pension scheme must extinguish member's entitlement to benefits under the pension scheme in order to be short service refund lump sum), after “scheme” insert “ (except to the extent that it is prohibited from being extinguished by the payment of a lump sum by reason of the operation of provision made by or under any enactment). ”.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/23/paragraph/27 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-23/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.