The requirements mentioned at items 1, 3 and the definition of a ‘relevant pension’ in ¶378-500 do not apply where:

(1)the lump sum was paid in respect of a money-purchase or cash-balance arrangement (see ¶375-750,¶375-800);

(2)it was paid in connection with a pension under a registered pension scheme to which it was expected that the member would become entitled in the form of income withdrawal (see ¶392-750), a lifetime annuity (see ¶392-350) or a scheme pension (see ¶392-250);

(3)that sum was paid before the member became entitled to the expected pension;

(4)that entitlement arose before 6 October 2015; and

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