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The Taxation of Pension Schemes (Transitional Provisions) Order 2006
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- UK Statutory Instruments
- 2006 No. 572
- Article 35
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Changes and effects yet to be applied to Article 35:
- 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)
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)
Enhanced protection and transfers made in connection with the winding up of a pension schemeU.K.
This section has no associated Explanatory Memorandum
35.—(1) In the case of an individual who meets the conditions in paragraph (2), paragraph 12 of Schedule 36 (transitional provisions — “enhanced protection”) is modified in accordance with paragraph (3).
(2) The conditions are—
Condition A
The individual is one to whom paragraph 12 of Schedule 36 applies.
Condition B
The pension scheme of which the individual is a member makes a recognised transfer of sums or assets to an insurance company pursuant to section 169(1A)(1) (permitted transfers).
Condition C
The transfer is made in connection with the winding up of the pension scheme from which the transfer is made.
(3) Paragraph 12(8) is modified as follows—
(a)after paragraph (a) delete the word “or”; and
(b)after paragraph (b) add—
“or;
(c)the transfer is a recognised transfer pursuant to section 169(1A).”.
Commencement Information
I1Art. 35 in force at 6.4.2006, see art. 1(1)
(1)
Section 169(1A) was inserted into the Finance Act 2004 by paragraph 6 of Schedule 10 to the Finance Act 2005 (c. 7).
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