Government amendment No. 28: In page 30, between lines 11 and 12, to insert the following:?(14) Where this subsection applies and a debtor has an interest in or entitlement under a relevant pension arrangement which would, if the debtor performed an act or exercised an option, cause that debtor to receive from or at the request of the person administering that relevant pension arrangement?(a) an income, or (b) an amount of money other than income,in accordance with the relevant provisions of the Taxes Consolidation Act 1997, that debtor shall be considered as being in receipt of such income or amount of money. (15) Subsection (14) applies where the debtor?(a) is entitled at the date of the making of the application for a Debt Relief Notice, (b) was entitled at any time before the date of the making of the application for a Debt Relief Notice, or (c) will become entitled within 6 months of the date of the making of the application for a Debt Relief Notice,to perform the act or exercise the option referred to in subsection (14).?.