Amendments of Part 3 of Schedule 36 to FA 2004
85After paragraph 29 (substituted by paragraph 84) insert—
“29AChapter 15A of Part 9 of ITEPA 2003 (pension income: lump sums under registered pension schemes) has effect in relation to the individual as if the amount specified in section 637P of ITEPA 2003 (individual’s lump sum allowance) were an amount equal to the maximum amount of a pension commencement lump sum that could have been paid to the member on 5th April 2023.”