Related Commentary  

185J(1)  For the purposes of this Part–

(a)a lump sum to which this section applies is treated as never having been paid, and

(b)the payment by which it is repaid is treated as not being a payment.

185J(2)  This section applies to a lump sum if–

(a)the sum is paid by a registered pension scheme to a member of the scheme in respect of a money purchase arrangement,

(b)the sum is paid to the member in connection with a pension under the scheme to which it is expected that the member will become entitled (“the expected pension”),

(c)the expected pension is income withdrawal, a lifetime annuity or a scheme pension,

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