Paragraph 5

In rule E5 (lump sum in lieu of surviving spouse’s or civil partner’s pension)—

(a)

in paragraph (1)—

(i)

after “subject to”, insert “paragraph (2) and”; and

(ii)

after “commute the”, insert “whole or any part of the”;

(b)

in paragraph (2), for the words from “for a lump sum” to the end, substitute “the whole or any part of the pension for a lump sum”; and

(c)

in paragraph (3), after “commute”, insert “the whole or any part of”.