http://www.legislation.gov.uk/uksi/2006/572/article/21/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. 125-132A
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. 125-132A
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. 125-132A
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. 125-132A
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. 125-132A
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. 125-132A
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. 125-132A
Sch. 9
para. 124
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 23ZC(2)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 25(12)
reg. 1(2)
(3)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 23ZE(2)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 25(13)
reg. 1(2)
(3)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 23C(4)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 25(14)
reg. 1(2)
(3)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 23D(3)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 25(15)
reg. 1(2)
(3)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25CA(2)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 25(16)
reg. 1(2)
(3)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 25CC(2)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 25(17)
reg. 1(2)
(3)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 29A(3)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 25(20)
reg. 1(2)
(3)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 40(6)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 25(24)(b)
reg. 1(2)
(3)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 44
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 25(25)
reg. 1(2)
(3)
The Taxation of Pension Schemes (Transitional Provisions) Order 2006
art. 45
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 25(25)
reg. 1(2)
(3)
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)
Transfers and entitlement to lump sums exceeding 25% of uncrystallised rights21
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).