Paragraph 8
(1)
Regulation C5 of the 1997 Pensions Regulations shall (despite paragraph 12 of Schedule 3) continue to have effect in relation to any person who died before 1st January 2007.
(2)
Where that regulation continues to have effect—
(a)
references in that regulation to regulation C4 shall have effect as references to old regulation C4, and
(b)
regulation G2(2)(a) of the 1997 Pensions Regulations shall have the effect as if it included a reference to regulation C5.