(a) an application for planning permission to develop land to which this subsection applies is made by statutory undertakers and is referred to the Secretary of State under Part III; or
(b) an appeal is made to the Secretary of State under that Part from the decision on such an application; or
(c) such an application is deemed to be made under subsection (5) of section 177 on an appeal under section 174 by statutory undertakers,
the application or appeal shall be dealt with by the
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Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part as a tax-free lump sum. HMRC calls this a ‘pension commencement lump sum’ (PCLS). Taking a lump sum is usually at the option of the member who will
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