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.
4.—(1) Section 165(1) (pension rules) shall be modified as follows.
(2) In pension rule 5 after “basis amount for the unsecured pension year” add “or 100% of that amount during the first reference period as defined in paragraph 10(1A) of Schedule 28.”.
(3) Section 167(1) (pension death benefit rules) shall be modified as follows.
(4) In pension death benefit rule 4 after “basis amount for the unsecured pension year” add “or 100% of that amount during the first reference period as defined in paragraph 24(1A) of Schedule 28.”.
Commencement Information
I1Art. 4 in force at 6.4.2006, see art. 1(1)
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