11U.K.In section 207 (authorised surplus payments charge) after subsection (6) insert—
“(6A)Subsection (1) does not apply to an authorised surplus payment to the extent that the payment is funded (directly or indirectly) by a surrender of (or an agreement to surrender) benefits or rights which results in the registered pension scheme being treated as making an unauthorised payment under section 172A.
(6B)Terms used in subsection (6A) which are defined in section 172A have the same meaning as they have in that section.”