http://www.legislation.gov.uk/uksi/2006/572/article/19/made
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
INCOME TAX
King's Printer of Acts of Parliament
2017-06-21
INCOME TAX
This Order contains further transitional provisions in relation to the new provisions for pension schemes coming into force on 6th April 2006 (“A Day”) pursuant to Part 4 of the Finance Act 2004 (“the 2004 Act”).
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25CA(1)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 11(2)(a)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25CA(1)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 11(2)(b)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25CB(1)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 11(3)(a)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25CB(1)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 11(3)(b)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25CC(1)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 11(4)(a)(i)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25CC(1)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 11(4)(a)(ii)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25CC(5)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 11(4)(b)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25A(3)
Finance Act 2024
Sch. 9
para. 95(2)
Sch. 9
para. 125-132
Sch. 9
para. 124
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25B(2)
Finance Act 2024
Sch. 9
para. 95(3)
Sch. 9
para. 125-132
Sch. 9
para. 124
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25C(1A)
Finance Act 2024
Sch. 9
para. 95(4)
Sch. 9
para. 125-132
Sch. 9
para. 124
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25CA-25CC
Finance Act 2024
Sch. 9
para. 95(5)
Sch. 9
para. 125-132
Sch. 9
para. 124
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25D(2)
Finance Act 2024
Sch. 9
para. 95(6)(a)(i)
Sch. 9
para. 125-132
Sch. 9
para. 124
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25D(2)
Finance Act 2024
Sch. 9
para. 95(6)(a)(ii)
Sch. 9
para. 125-132
Sch. 9
para. 124
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25D(3)
Finance Act 2024
Sch. 9
para. 95(6)(b)
Sch. 9
para. 125-132
Sch. 9
para. 124
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 29A
The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2006
art. 3
art. 1
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 23C(4)
The Taxation of Pension Schemes (Transitional Provisions) (Amendment) (No.2) Order 2011
art. 2(3)
art. 1(1)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25(3)(a)
The Taxation of Pension Schemes (Transitional Provisions) (Amendment) (No.2) Order 2011
art. 2(4)
art. 1(1)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25A(5)
The Taxation of Pension Schemes (Transitional Provisions) (Amendment) (No.2) Order 2011
art. 2(5)
art. 1(1)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 23ZA-23ZE
The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2011
art. 3
art. 1(1)
(2)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 42
43
The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2011
art. 4
art. 1(1)
(3)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 44
45
The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2011
art. 5
art. 1(1)
(4)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25C(4)
Taxation of Pensions Act 2014
Sch. 1
para. 69(1)
Sch. 1
para. 69(2)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 23C
Taxation of Pensions Act 2014
Sch. 1
para. 72(1)
Sch. 1
para. 72(2)(b)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 23C(4)
Finance Act 2014
s. 42(5)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 5A
The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2008
art. 3
art. 1(1)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
arts 34A
34B
The Taxation of Pension Schemes (Transitional Provisions) (Amendment No. 2) Order 2009
arts 1
2
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 23A-23D
The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2009
art. 3
art. 1
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
reg. 25D
The Financial Assistance Scheme (Tax) Regulations 2010
reg. 19(b)
reg. 1(1)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25C(3A)
Finance (No. 2) Act 2023
s. 23(4)
(8)
Pre-commencement pension and calculation of the “permitted maximum” pension commencement lump sum19
1
In the case of an individual who falls within paragraph 20(1) of Schedule 36 (pre-commencement pensions) paragraph (2) applies.
2
In paragraph 2(6) of Schedule 29 after the words “AAC is the aggregate of the amounts crystallised by each benefit crystallisation event which has occurred in relation to the member” insert “(including any pre-commencement pension rights valued under paragraph 20 of Schedule 36) and the amount of any lump sum deemed to have been crystallised under paragraph 1(1A) of Schedule 29)”.