Where a lump sum is paid to a member by a registered pension scheme (termed the ‘earlier sum’) and;

(1)it is paid in connection with a pension under a registered pension scheme to which it is expected that the member will become entitled;

(2)that sum is paid before the member becomes entitled to the expected pension;

(3)that sum is paid in the period 19 September 2013 to 5 April 2015 (both dates inclusive) or it is paid before 19 September 2013 and an annuity contract is entered into to provide the expected pension and subsequently, on or after 19 March 2014, that annuity contract is cancelled;

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