1 Citation and commencement
1 This Order may be cited as the Taxation of Pension Schemes (Transitional Provisions) Order 2006 and shall come into force on 6th April 2006.
2 In this Order—
“Revenue and Customs” means Her Majesty’s Revenue and Customs (see section 4 of the Commissioners for Revenue and Customs Act 2005);
“the 2004 Act” means the Finance Act 2004;
“Part 4” means Part 4 of the Finance Act 2004;
a reference to a numbered section or Schedule (without more) is a reference to the section or Schedule bearing that number in Part 4; and
expressions which are defined, or are otherwise explained, in section 280 have the same meaning in this Order as they have in Part 4.
2005 c. 11.