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.
22.—(1) In a case to which this article applies, paragraph 31 of Schedule 36 is modified as follows.
(2) In sub-paragraph (1) for “sub-paragraph (2)” substitute “sub-paragraphs (2) and (2A)”.
(3) After sub-paragraph (2) insert—
“(2A) Those provisions apply with the further modifications prescribed by Article 23 of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 in the case of a person satisfying sub-paragraph (1) above—
(a)who was a member of a pension scheme which—
(i)was in existence on 5th April 2006; and
(i)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)in respect of whom 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 another registered pension scheme from a registered pension which has received a block transfer of the sums and assets referred to in paragraph (b) of this sub-paragraph.”.
Commencement Information
I1Art. 22 in force at 6.4.2006, see art. 1(1)
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