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27. Where a person elects to be entitled to a lump sum under Schedule 5 or 5A to the SSCBA or under Schedule 1 to the Social Security (Graduated Retirement Benefit) Regulations 2005, or is treated as having made such an election, and a payment has been made pursuant to that election, an amount equal to—
(a)except where sub-paragraph (b) applies, the amount of any payment or payments made on account of that lump sum; or
(b)the amount of that lump sum,
but only for so long as that person does not change that election in favour of an increase of pension or benefit.
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