- Latest available (Revised)
- Original (As made)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
You are here:
- UK Statutory Instruments
- 2006 No. 572
- Article 36
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
More Resources
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 36:
- 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)
Transfer of crystallised rights with enhanced protectionU.K.
This section has no associated Explanatory Memorandum
36.—(1) In the case of an individual who meets the conditions in paragraph (2), paragraph 15 of Schedule 36 (definition of the “relevant crystallised amount”) 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 individual is in receipt of a scheme pension.
Condition C
The pension scheme of which the individual is a member makes a recognised transfer of sums or assets in connection with the winding up of the pension scheme.
(3) Paragraph 15 is modified as follows—
(a)at the end of sub-paragraph (1) add—
“This paragraph is subject to sub-paragraph (1A).”; and
(b)after that sub-paragraph insert—
“(1A) If the relevant event is a transfer of sums or assets representing crystallised rights under a scheme pension and made in connection with the winding-up of the pension scheme under which the scheme pension is paid, the relevant crystallised amount shall be nil.”.
Commencement Information
I1Art. 36 in force at 6.4.2006, see art. 1(1)
Options/Help
Print Options
PrintThe Whole Instrument
PrintThis Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Memorandum
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.