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4(1)Section 232 (annual allowance charge: cash balance arrangements: adjustments of closing value) is amended as follows.
(2)In subsection (8A)(c)—
(a)omit “or, but for paragraph 15A of Schedule 32, would occur”;
(b)for “lifetime allowance excess lump sum” substitute “pension commencement excess lump sum”.
(3)In subsection (8D)—
(a)in paragraph (a) omit “or benefit crystallisation event 5, 5A or 5B occurs in relation to the individual and the pension scheme”;
(b)in paragraph (b) omit “or the benefit crystallisation event occurs”.
(4)After subsection (8D) insert—
“(8E)Schedule 32 contains provision about the meaning of references in this section to benefit crystallisation events.”
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