Pension recyling wording clarification

Hi, I am looking for clarification of the defination of “relevant time” According to PMT133820 this is stated as: When an individual takes the following steps: - decides to use a pension commencement lump sum as the means to significantly increase contributions to a registered pension scheme, and then - receives the lump sum, and then pays the significantly increased contributions pre-planning occurs at the time the lump sum is paid - this is the “relevant time”. Alternatively, when an individual takes these steps: - decides to use a pension commencement lump sum as the means to significantly increase contributions to a registered pension scheme, and then - pays the significantly increased contributions or otherwise arranges for them to be paid, and then receives the lump sum pre-planning occurs when the significantly increased contribution is made - this is the “relevant time” However the assessment period is two years prior to the PCLS being taken and two years after; so does relevant time have to fall within the 5 year assessment period? For example; Previous total personal pension contribution 2022-2023 - £16,000 Contribution increase 2018-2019 of £20,000, new yearly total £36,000 Contribution increase 2019-2020 of £32,000, new yearly total £48,000 Contribution increase 2020-2021 of £32,000, new yearly total £48,000 Contribution increase 2021-2023 of £15,000, new yearly total £31,000, PCLS taken £100,000 No further contributions in 2023-2024, 2024-2025 So for the above is the "relevant time" 2018-2019 when the first increase was made although this is outside of the 5 year window or 2019-2020?. If 2019-2020 is the "relevant time" the increase is £12,000 so the total used for recyling calculation is £24,000? PCLS taken 2024-2025 of £100000

The last line is an error and should be ignored, the only PCLS taken is £100,000 in 2021-2022

Hi nofuse1971,
The periods are further explained/clarified at PTM133830 - Unauthorised payments: deemed or specific situations that are unauthorised payments: recycling of pension commencement lump sums: significant increase in contributions and cumulative basis.
Thank you.