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SCHEDULES

SCHEDULE 23U.K.Pension schemes etc: miscellaneous

Short service refund lump sum: protected rights etc.U.K.

27In paragraph 5(1)(d) of Schedule 29 (requirement that lump sum under a pension scheme must extinguish member's entitlement to benefits under the pension scheme in order to be short service refund lump sum), after “scheme” insert “ (except to the extent that it is prohibited from being extinguished by the payment of a lump sum by reason of the operation of provision made by or under any enactment). ”.