These are sums paid to a member which were intended to be pension commencement lump sums (see ¶378-500) in connection with a pension to which it was expected that the member would become entitled and it was paid before that entitlement arose:

on or after 19 September 2013 but before 27 March 2014; or:

before 19 September 2013 and a contract for a lifetime annuity was entered into to provide that expected pension which is then cancelled on or after 19 March 2014,

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