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The Taxation of Pension Schemes (Transitional Provisions) Order 2006
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- UK Statutory Instruments
- 2006 No. 572
- Article 11
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Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Taxation of Pension Schemes (Transitional Provisions) Order 2006. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Article 11:
- art. 5A inserted by S.I. 2008/2990 art. 3
- art. 11(1) words substituted by S.I. 2024/1012 reg. 25(5)
- art. 23A-23D inserted by S.I. 2009/1172 art. 3
- art. 23C words substituted by 2014 c. 30 Sch. 1 para. 72(1)
- art. 23C(4) word substituted by 2014 c. 26 s. 42(5)(9)
- art. 23C(4) words omitted by S.I. 2011/1782 art. 2(3)
- art. 23C(4) words substituted by S.I. 2024/1012 reg. 25(14)
- art. 23D(2) words substituted by S.I. 2024/1167 reg. 4(8)
- art. 23D(3) omitted by S.I. 2024/1012 reg. 25(15)
- art. 23ZA-23ZE inserted by S.I. 2011/732 art. 3
- art. 23ZA(2) words inserted by S.I. 2024/1167 reg. 4(5)(a)(ii)
- art. 23ZA(2) words renumbered by S.I. 2024/1167 reg. 4(5)(a)(i)
- art. 23ZA(3) substituted by S.I. 2024/1167 reg. 4(5)(b)
- art. 23ZC(2) substituted by S.I. 2024/1012 reg. 25(12)
- art. 23ZD(2) words inserted by S.I. 2024/1167 reg. 4(6)(a)(ii)
- art. 23ZD(2) words renumbered by S.I. 2024/1167 reg. 4(6)(a)(i)
- art. 23ZD(3) substituted by S.I. 2024/1167 reg. 4(6)(b)
- art. 23ZE(2) substituted by S.I. 2024/1012 reg. 25(13)
- art. 23ZE(3) words inserted by S.I. 2024/1167 reg. 4(7)(a)(ii)
- art. 23ZE(3) words renumbered by S.I. 2024/1167 reg. 4(7)(a)(i)
- art. 23ZE(4) substituted by S.I. 2024/1167 reg. 4(7)(b)
- art. 25-25D substituted for art. 25 by S.I. 2006/2004 art. 3
- art. 25(3)(a) word substituted by S.I. 2011/1782 art. 2(4)
- art. 25A(3) words substituted by 2024 c. 3 Sch. 9 para. 95(2)
- art. 25A(5) omitted by S.I. 2011/1782 art. 2(5)
- art. 25B(2) words substituted by 2024 c. 3 Sch. 9 para. 95(3)
- art. 25C(1A) substituted for art. 25C(2)(3A) by 2024 c. 3 Sch. 9 para. 95(4)
- art. 25C(3A) substituted for art. 25C(3) by 2023 c. 30 s. 23(4)(8)
- art. 25C(4) inserted by 2014 c. 30 Sch. 1 para. 69(1)
- art. 25D modified by S.I. 2010/1187 reg. 19(b)
- art. 25D(2) words omitted by 2024 c. 3 Sch. 9 para. 95(6)(a)(ii)
- art. 25D(2) words substituted by 2024 c. 3 Sch. 9 para. 95(6)(a)(i)
- art. 25D(3) words substituted by 2024 c. 3 Sch. 9 para. 95(6)(b)
- art. 25CA-25CC inserted by 2024 c. 3 Sch. 9 para. 95(5)
- art. 25CA(1) words inserted by S.I. 2024/356 reg. 11(2)(b)
- art. 25CA(1) words substituted by S.I. 2024/356 reg. 11(2)(a)
- art. 25CA(2) words substituted by S.I. 2024/1012 reg. 25(16)
- art. 25CA(2) words substituted by S.I. 2024/1167 reg. 4(9)(a)
- art. 25CA(4) inserted by S.I. 2024/1167 reg. 4(9)(b)
- art. 25CB(1) words inserted by S.I. 2024/356 reg. 11(3)(b)
- art. 25CB(1) words substituted by S.I. 2024/356 reg. 11(3)(a)
- art. 25CC(1) words inserted by S.I. 2024/356 reg. 11(4)(a)(ii)
- art. 25CC(1) words substituted by S.I. 2024/356 reg. 11(4)(a)(i)
- art. 25CC(2) words substituted by S.I. 2024/1012 reg. 25(17)
- art. 25CC(2) words substituted by S.I. 2024/1167 reg. 4(10)(a)
- art. 25CC(4) inserted by S.I. 2024/1167 reg. 4(10)(b)
- art. 25CC(5) words inserted by S.I. 2024/356 reg. 11(4)(b)
- art. 29A inserted by S.I. 2006/1962 art. 3
- art. 29A(3) omitted by S.I. 2024/1012 reg. 25(20)
- art. 34-34B substituted for art. 34 by S.I. 2009/1989 art. 2(2)
- art. 40(6) inserted by S.I. 2024/1012 reg. 25(24)(b)
- art. 42 43 inserted by S.I. 2011/732 art. 4
- art. 44 45 inserted by S.I. 2011/732 art. 5
- art. 44 omitted by S.I. 2024/1012 reg. 25(25)
- art. 45 omitted by S.I. 2024/1012 reg. 25(25)
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- art. 5A inserted by S.I. 2008/2990 art. 3
- art. 23A-23D inserted by S.I. 2009/1172 art. 3
- art. 23C words substituted by 2014 c. 30 Sch. 1 para. 72(1)
- art. 23C(4) word substituted by 2014 c. 26 s. 42(5)(9)
- art. 23C(4) words omitted by S.I. 2011/1782 art. 2(3)
- art. 23C(4) words substituted by S.I. 2024/1012 reg. 25(14)
- art. 23D(2) words substituted by S.I. 2024/1167 reg. 4(8)
- art. 23D(3) omitted by S.I. 2024/1012 reg. 25(15)
- art. 23ZA-23ZE inserted by S.I. 2011/732 art. 3
- art. 23ZA(2) words inserted by S.I. 2024/1167 reg. 4(5)(a)(ii)
- art. 23ZA(2) words renumbered by S.I. 2024/1167 reg. 4(5)(a)(i)
- art. 23ZA(3) substituted by S.I. 2024/1167 reg. 4(5)(b)
- art. 23ZC(2) substituted by S.I. 2024/1012 reg. 25(12)
- art. 23ZD(2) words inserted by S.I. 2024/1167 reg. 4(6)(a)(ii)
- art. 23ZD(2) words renumbered by S.I. 2024/1167 reg. 4(6)(a)(i)
- art. 23ZD(3) substituted by S.I. 2024/1167 reg. 4(6)(b)
- art. 23ZE(2) substituted by S.I. 2024/1012 reg. 25(13)
- art. 23ZE(3) words inserted by S.I. 2024/1167 reg. 4(7)(a)(ii)
- art. 23ZE(3) words renumbered by S.I. 2024/1167 reg. 4(7)(a)(i)
- art. 23ZE(4) substituted by S.I. 2024/1167 reg. 4(7)(b)
- art. 25-25D substituted for art. 25 by S.I. 2006/2004 art. 3
- art. 25(3)(a) word substituted by S.I. 2011/1782 art. 2(4)
- art. 25A(3) words substituted by 2024 c. 3 Sch. 9 para. 95(2)
- art. 25A(5) omitted by S.I. 2011/1782 art. 2(5)
- art. 25B(2) words substituted by 2024 c. 3 Sch. 9 para. 95(3)
- art. 25C(1A) substituted for art. 25C(2)(3A) by 2024 c. 3 Sch. 9 para. 95(4)
- art. 25C(3A) substituted for art. 25C(3) by 2023 c. 30 s. 23(4)(8)
- art. 25C(4) inserted by 2014 c. 30 Sch. 1 para. 69(1)
- art. 25D modified by S.I. 2010/1187 reg. 19(b)
- art. 25D(2) words omitted by 2024 c. 3 Sch. 9 para. 95(6)(a)(ii)
- art. 25D(2) words substituted by 2024 c. 3 Sch. 9 para. 95(6)(a)(i)
- art. 25D(3) words substituted by 2024 c. 3 Sch. 9 para. 95(6)(b)
- art. 25CA-25CC inserted by 2024 c. 3 Sch. 9 para. 95(5)
- art. 25CA(1) words inserted by S.I. 2024/356 reg. 11(2)(b)
- art. 25CA(1) words substituted by S.I. 2024/356 reg. 11(2)(a)
- art. 25CA(2) words substituted by S.I. 2024/1012 reg. 25(16)
- art. 25CA(2) words substituted by S.I. 2024/1167 reg. 4(9)(a)
- art. 25CA(4) inserted by S.I. 2024/1167 reg. 4(9)(b)
- art. 25CB(1) words inserted by S.I. 2024/356 reg. 11(3)(b)
- art. 25CB(1) words substituted by S.I. 2024/356 reg. 11(3)(a)
- art. 25CC(1) words inserted by S.I. 2024/356 reg. 11(4)(a)(ii)
- art. 25CC(1) words substituted by S.I. 2024/356 reg. 11(4)(a)(i)
- art. 25CC(2) words substituted by S.I. 2024/1012 reg. 25(17)
- art. 25CC(2) words substituted by S.I. 2024/1167 reg. 4(10)(a)
- art. 25CC(4) inserted by S.I. 2024/1167 reg. 4(10)(b)
- art. 25CC(5) words inserted by S.I. 2024/356 reg. 11(4)(b)
- art. 29A inserted by S.I. 2006/1962 art. 3
- art. 29A(3) omitted by S.I. 2024/1012 reg. 25(20)
- art. 34-34B substituted for art. 34 by S.I. 2009/1989 art. 2(2)
- art. 40(6) inserted by S.I. 2024/1012 reg. 25(24)(b)
- art. 42 43 inserted by S.I. 2011/732 art. 4
- art. 44 45 inserted by S.I. 2011/732 art. 5
- art. 44 omitted by S.I. 2024/1012 reg. 25(25)
- art. 45 omitted by S.I. 2024/1012 reg. 25(25)
Modification of paragraph 8 of Schedule 36U.K.
This section has no associated Explanatory Memorandum
11.—(1) Part 2 of Schedule 36 (pre-commencement rights: lifetime allowance charge) is modified as follows.
(2) In paragraph 8(5) after the words “(valuation of uncrystallised rights for the purposes of section 210)” add—
“(as modified by article 10 of The Taxation of Pension Schemes (Transitional Provisions) Order 2006)”.
Commencement Information
I1Art. 11 in force at 6.4.2006, see art. 1(1)
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