Section 9 | Interpretation and commencement

(1)In sections 7 and 8 “social security pension lump sum” means—

(a)a state pension lump sum,

(b)a shared additional pension lump sum, or

(c)a graduated retirement benefit lump sum.

(2)In section 8 and this section—^F1F2

“graduated retirement benefit lump sum” means a lump sum payable under—

(a)section 36 or 37 of NIA 1965, or

(b)section 35 or 36 of NIA(NI) 1966;

“shared additional pension lump sum” means a lump sum payable under—

(a)section 55C of, and Schedule 5A to, SSCBA 1992, or

(b)section 55C of, and Schedule 5A to, SSCB(NI)A 1992;

“state pension lump sum” means a lump sum payable under—

(za)section 8 of the Pensions Act 2014 or under any corresponding provision under the law of Northern Ireland,

(zb)regulations under section 10 of the Pensions Act 2014 which make provision corresponding or similar to section 8 of that Act or under any corresponding provision under the law of Northern Ireland, 1992, or

(a)section 55 of, and Schedule 5 to, SSCBA 1992, or

(b)section 55 of, and Schedule 5 to, SSCB(NI)A 1992.

(3)In section 8 and this section—

“NIA 1965” means the National Insurance Act 1965 (c. 51);

“NIA(NI) 1966” means the National Insurance Act (Northern Ireland) 1966 (c. 6 (N.I.));

“SSCBA 1992” means the Social Security Contributions and Benefits Act 1992 (c. 4);

“SSCB(NI)A 1992” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).

(4)Sections 7 and 8 and this section have effect in relation to the year 2006-07 and subsequent years of assessment.