22.—(1) In a case to which this article applies, paragraph 31 of Schedule 36 is modified as follows.
(2) In sub-paragraph (1) for “sub-paragraph (2)” substitute “sub-paragraphs (2) and (2A)”.
(3) After sub-paragraph (2) insert—
“(2A) Those provisions apply with the further modifications prescribed by Article 23 of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 in the case of a person satisfying sub-paragraph (1) above—
(a)who was a member of a pension scheme which—
(i)was in existence on 5th April 2006; and
(i)is treated as becoming a registered pension scheme within Part 4 of the Finance Act 2004 on 6th April 2006 (see paragraph 1 of Schedule 36 to that Act); and
(b)in respect of whom sums and assets held for the purposes of, or representing accrued rights under, the registered pension scheme are transferred, otherwise than by a block transfer—
(i)to another registered pension scheme, or
(ii)to another registered pension scheme from a registered pension which has received a block transfer of the sums and assets referred to in paragraph (b) of this sub-paragraph.”.