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Paragraph 13

(1)

In paragraph 34 of Schedule 36 to FA 2004 (pension commencement lump sums), in the provisions of paragraph 2 of Schedule 29 substituted by sub-paragraph (2)—

(a)

in sub-paragraph (5), omit the words from “and relevant” to “2006” and

(b)

omit sub-paragraphs (6) and (7C).

(2)

The amendments made by sub-paragraph (1) are treated as having come into force on 6 April 2006.