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17. In regulation E19A—
(a)For paragraphs (1) and (2) substitute the following paragraphs—
“(1) Where a person has become entitled to a retirement pension, and the capital value of that pension and of any benefits that might otherwise have become payable on that person’s death would be a trivial commutation lump sum as defined in paragraph 7 of Schedule 29 to the Finance Act 2004, the Department may pay to that person a lump sum representing such capital value.
(2) No payment may be made under paragraph (1) if the pension includes a guaranteed minimum unless the person to whom it is paid has reached state pensionable age or any pension in respect of the guaranteed minimum is otherwise payable.”
(b)Omit paragraphs (3) and (5).
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