Paragraph 27 Amendments of Part 4 of FA 2004 (pension schemes etc)
United Kingdom
(1)
Paragraph 4 (serious ill-health lump sum) is amended as follows.
(2)
In sub-paragraph (1)—
(a)
at the end of paragraph (a) insert “and”;
(b)
omit paragraph (b).
(3)
In sub-paragraph (2) for “in respect of which there has been no previous benefit crystallisation event” substitute “under which the member has not previously become entitled to any pension or lump sum”.
(4)
Omit sub-paragraph (3).