# Finance Act 2011, Paragraph 28


(1) Paragraph 4 (serious ill-health lump sum) is amended as follows.
(2) In sub-paragraph (1)—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) omit paragraph (e) (and the “and” before it).
(3) After sub-paragraph (2) insert—
“(3) For the purposes of sub-paragraph (2)—
(a) the fact that benefit crystallisation event 5 or benefit crystallisation event 5B has occurred in relation to the member is to be disregarded, and
(b) anything which, but for paragraph 2 of Schedule 32, would have been a benefit crystallisation event is to be treated as if it were such an event.”

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.