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17(1)Section 166 (lump sum rule) is amended as follows.
(2)In subsection (1), in the lump sum rule—
(a)after paragraph (a) insert—
“(aa)a pension commencement excess lump sum,”;
(b)at the end of paragraph (e) insert “, or”;
(c)omit paragraphs (g) and (h).
(3)In subsection (2)—
(a)omit paragraph (za);
(b)in paragraph (a), for “any other pension commencement lump sum” substitute “a pension commencement lump sum or a pension commencement excess lump sum”.