63(1)In Schedule 29 to FA 2004 (registered pension schemes: authorised lump sums: supplementary), paragraph 4A (uncrystallised funds pension lump sum) is amended as follows.
(2)In sub-paragraph (1)—
(a)at the end of paragraph (e) insert “and”;
(b)omit the “and” at the end of paragraph (f);
(c)omit paragraph (g).
(3)Omit sub-paragraphs (3) to (6).
(4)At the end insert—
“(8)For further provision about circumstances in which a lump sum is not an uncrystallised funds pension lump sum, see the following provisions of Part 2 of Schedule 36 (transitional provision and saving: pre-commencement rights: enhancement of allowances)—
(a)paragraph 7(8) (enhancement of allowances: primary protection);
(b)paragraph 12(3H) (enhancement of allowances: enhanced protection);
(c)paragraph 18(7) (enhancement of allowances: pre-commencement pension credits);
(d)paragraph 20A(8) (pension credits from previously crystallised rights);
(e)paragraph 20B(8) (individuals who are not always relevant UK individuals);
(f)paragraph 20E(9) (transfers from recognised overseas pension schemes).”