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The Taxation of Pension Schemes (Transitional Provisions) Order 2006
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- UK Statutory Instruments
- 2006 No. 572
- Article 12
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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 12:
- art. 5A inserted by S.I. 2008/2990 art. 3
- art. 12(2) words substituted by S.I. 2024/1012 reg. 25(6)(a)(i)
- art. 12(2) words substituted by S.I. 2024/1012 reg. 25(6)(a)(ii)
- art. 12(3) words substituted by S.I. 2024/1012 reg. 25(6)(b)(i)
- art. 12(3) words substituted by S.I. 2024/1012 reg. 25(6)(b)(ii)
- 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)
“Primary protection” and non residentsU.K.
This section has no associated Explanatory Memorandum
12.—(1) Part 4 of the 2004 Act shall have effect subject to the modifications set out in articles 13 and 14 below in its application to any individual to whom either paragraph (2) or (3) applies
(2) This paragraph applies if the following conditions are met—
Condition A
The individual has given the Inland Revenue a notice under section 221(6) of his intention to rely on that section where the active membership period in relation to the arrangement in respect of which the notice was given commenced on 6th April 2006
Condition B
The individual would have been a relevant overseas individual in the tax year 2005-06 pursuant to section 221(3) had that subsection been in force during that year.
Condition C
The individual gives or has already given notice to the Inland Revenue pursuant to paragraph 7(1)(b) of Schedule 36 that he intends to rely on that paragraph.
(3) This paragraph applies if the following conditions are met—
Condition A
The individual has given the Inland Revenue a notice under paragraph 7(1)(b) of Schedule 36 of his intention to rely on that paragraph.
Condition B
The individual gives or has already given notice to the Inland Revenue pursuant to section 221(6) that he intends to rely on that section where the active membership period in relation to the arrangement in respect of which the notice was given commenced on 6th April 2006.
Condition C
The individual would have been a relevant overseas individual in the tax year 2005-06 pursuant to section 221(3) had that subsection been in force during that year.
Commencement Information
I1Art. 12 in force at 6.4.2006, see art. 1(1)
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