Tax Payer

A UK tax resident has two Australian Superannuation funds accumulated through working for national and state governments in Australia. The member of these funds has the right to receive lump sum payments and both funds have a benefit value accrued before 6 April 2017. Based on EIM 75550 I understand that when a lump sum is taken from either of these funds, the pre 6 April 2017 proportion of any lump sum can be deducted from the amount the member will declare on the UK tax self assessment. I would like to know: if one of the funds is rolled over to an intermediate scheme (still in accumuation phase in Australia), that a deduction of the original scheme value immediately before 6 April 2017 still applies to the lump sum taken from the intermediate scheme? Thank you