Third Movement Scherzando: Allegro, ma non troppo

D major, 2/4 time. It is unusual to label a finale as 'Scherzando'. The first half is structured as the exposition of a sonata form, while the second half is a rondo form with a coda. The phrase structure is unusually elaborate, and particularly interesting is the discrepancy between the harmonic progression and phrase structure around the secondary theme, as if trying to conceal where the secondary theme begins. Is this a deliberate device, or a natural inspiration from Beethoven, who was a master of improvisation? While it is clear that the main theme concludes at measure 16, the structure of the transitional passage, which begins in a canonic style from measure 17, is capricious. The author considers the 5 measures (4+1) as a cadenza-like transitional passage. Therefore, the secondary theme is from measure 22 (4+4+6), and the codetta is from measure 36. After the main theme returns following a 12-measure interlude from measure 58, the movement takes on the character of a rondo form. Could the trill appearing at measure 89 be a germ of his late sonatas?