Article 23ZC Individual becomes entitled to the pensionsF1

In a case to which this article applies, Part 4 is modified as follows.

For section 166(2)(a) (lump sum rule) substitute—

“(a)

in the case of a pension commencement lump sum or a pension commencement excess lump sum, immediately before the person becomes entitled to the last of the pensions in connection with which it is paid (or, if the person dies before becoming entitled to the last of the pensions in connection with which it was anticipated it would be paid, immediately before death),”.

In paragraph 31(3) of Schedule 36 for “on the same date” substitute “within a period of six months beginning with the earliest date on which the individual becomes entitled to any of the pensions”.