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Tax free lump sum for a French National

My friend and ex-colleague is a French national, who worked in the UK for a few years, but now lives in France again. She is 60 in June, at which point she will receive a DB pension.

She has been given options to either take a full pension, or a reduced pension plus a tax free lump sum.

She says that normally any income she receives in the UK is taxed in France.

Does anyone know if the tax free lump sum would get taxed in France?

[We have been discussing this because I also worked for the same company, I am also 60 in June and will be getting a similar pension, but obviously my tax situation is much simpler!]
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