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.
24.—(1) Paragraph (2) applies where the member in respect of whom the dependant’s scheme pension is payable was actually entitled to one or more relevant existing pensions (as defined in paragraph 10(2) of Schedule 36) on 5th April 2006.
(2) Paragraph 16A(1) of Schedule 28 shall be modified as follows.
(3) After sub-paragraph (2) add—
“(3) This paragraph shall not apply to a scheme pension where the member was actually entitled to that pension on 5th April 2006.”.
Commencement Information
I1Art. 24 in force at 6.4.2006, see art. 1(1)
Paragraph 16A was inserted by paragraph 28 of Schedule 10 to the Finance Act 2005 (c. 7) with effect from 6th April 206.
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