- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This is the rule relating to the payment of lump sums by a registered pension scheme to a member of the pension scheme (“the lump sum rule”).
Lump sum rule
No lump sum may be paid other than—
a pension commencement lump sum,
a serious ill-health lump sum,
a short service refund lump sum,
a refund of excess contributions lump sum,
a trivial commutation lump sum,
a winding-up lump sum, or
a lifetime allowance excess lump sum.
(2)For the purposes of this Part, a person becomes entitled to a lump sum under a registered pension scheme—
(a)in the case of a pension commencement lump sum, immediately before the person becomes entitled to the pension in connection with which it is paid, and
(b)in any other case, when the person acquires an actual (rather than a prospective) right to receive the lump sum.
(3)Part 1 of Schedule 29 gives the meaning of expressions used in the lump sum rule.
(4)Schedule 36 contains (in Part 3) transitional provisions about lump sums.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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