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The Taxation of Pension Schemes (Transitional Provisions) Order 2006
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- UK Statutory Instruments
- 2006 No. 572
- Article 21
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Transfers and entitlement to lump sums exceeding 25% of uncrystallised rightsU.K.
This section has no associated Explanatory Memorandum
21.—(1) Articles 22 and 23 apply if—
(a)a person was a member of a pension scheme—
(i)which was in existence on 5th April 2006; and
(ii)which is treated as becoming a registered pension scheme within Part 4 of the Finance Act 2004 on 6th April 2006 (see paragraph 1 of Schedule 36 to that Act); and
(b)on or after 6th April 2006 sums and assets held for the purposes of, or representing accrued rights, under the registered pension scheme are transferred, otherwise than by a block transfer—
(i)to another registered pension scheme; or
(ii)to a registered pension scheme from a registered pension scheme which has received a block transfer of the sums and assets referred to in sub-paragraph 1(b) of this article.
(2) In this article “block transfer” has the meaning given in paragraph 31(8) of Schedule 36 (entitlement to lump sums exceeding 25% of uncrystallised rights).
Commencement Information
I1Art. 21 in force at 6.4.2006, see art. 1(1)
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