These are lump sums payable under the rules of a registered pension scheme where all the following conditions are satisfied:

(1)the member becomes entitled to the lump sum:

(a)in connection with becoming entitled to a ‘ relevant pension’, i.e. income withdrawal (see ¶392-750), a lifetime annuity (see ¶392-350) or a scheme pension (see ¶392-250) from the same pension scheme under which he became entitled to the lump sum (but see ¶378-510 for a temporary relaxation allowing the lump sum and relevant pension to be paid by different registered pension schemes);

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