(1)

(a) In this section -

'administrator', in relation to a foreign pension arrangement, means the person or persons having the management of the foreign pension arrangement;

'domestic lump sum' means a lump sum referred to in paragraph (b) of subsection (1) of section 790AA construed in accordance with paragraph (c) of that subsection;

'excess lump sum' shall be construed in accordance with paragraph (d);

'foreign pension arrangement' means a contract, an agreement, a series of agreements, a trust deed or other arrangement, other than a state social security scheme, which -

(a) is established in, or entered into under the law of, a territory other than the State,

(b) is, in good faith, established for the sole purpose of providing benefits of a kind similar to those referred to in Chapter 1, 2, 2A or 2D of Part 30, and

(c) is not a relevant pension arrangement;

'relevant pension arrangement' has the same meaning as it has in section 790AA;

'specified date' means 1 January 2023;