Schedules
Schedule 9Pensions
Part 2Taxation of lump sums
29Amendments of Part 4 of FA 2004 (pension schemes etc)
1
Paragraph 5 (short service refund lump sum) is amended as follows.
2
In sub-paragraph (1), for paragraph (c) substitute—
c
the member has not previously become entitled to any pension or lump sum under the pension scheme,