Modification of paragraph 8 of Schedule 36

11.—(1) Part 2 of Schedule 36 (pre-commencement rights: lifetime allowance charge) is modified as follows.

(2) In paragraph 8(5) after the words “(valuation of uncrystallised rights for the purposes of section 210)” add—

“(as modified by article 10 of The Taxation of Pension Schemes (Transitional Provisions) Order 2006)”.