[637Q Availability of individual's lump sum allowance]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[637Q  Availability of individual's lump sum allowance]

[(1)     This section is about the availability of an individual's lump sum allowance on the occurrence of a relevant benefit crystallisation event (“the current event”).

(2)     In this section—

(a)     “relevant benefit crystallisation event”, in relation to an individual, means the individual becoming entitled to a relevant lump sum;

(b)     “relevant lump sum” means—

(i)     a pension commencement lump sum, or

(ii)

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