Section 637U | Availability of individual’s allowances where lump sums or lump sum death benefits already paid by non-UK schemes ^F1

(1)Subsection (2) applies where—^F1

(a)a payment within paragraph 1(1)(a) or (b) of Schedule 34 to FA 2004 (non-UK schemes: application of certain charges and protections etc) is made (or treated by Part 4 of that Act as made) to or in respect of an individual, and^F1

(b)the payment, or any part of it, is treated by virtue of that Schedule as—^F1

(i)a pension commencement lump sum, or^F1

(ii)an uncrystallised funds pension lump sum,^F1

for the purposes of the member payment charges.

(2)In determining under section 637Q (availability of individual’s lump sum allowance) the availability of the individual’s lump sum allowance on the occurrence of any subsequent relevant benefit crystallisation event, the payment, or part of the payment, mentioned in subsection (1)(b) is to be treated as a relevant lump sum within the meaning of that section.^F1

(3)Subsection (4) applies where—^F1

(a)a payment within paragraph 1(1)(a) or (b) of Schedule 34 to FA 2004 (non-UK schemes: application of certain charges and protections etc) is made (or treated by Part 4 of that Act as made) to or in respect of an individual, and^F1

(b)the payment, or any part of it, is treated by virtue of that Schedule as—^F1

(i)a pension commencement lump sum,^F1

(ii)a serious ill-health lump sum,^F1

(iii)an uncrystallised funds pension lump sum, or^F1

(iv)any authorised lump sum death benefit, other than a charity lump sum death benefit or a trivial commutation lump sum death benefit,^F1

for the purposes of the member payment charges.

(4)In determining under section 637S (availability of individual’s lump sum and death benefit allowance) the availability of the individual’s lump sum and death benefit allowance on the occurrence of any subsequent relevant benefit crystallisation event, the payment, or part of the payment, mentioned in subsection (3)(b) is to be treated as—^F1

(a)in a case within subsection (3)(b)(i) to (iii), a relevant lump sum within the meaning of that section;^F1

(b)in a case within subsection (3)(b)(iv), a relevant lump sum death benefit within the meaning of that section.^F1