http://www.legislation.gov.uk/uksi/2006/572/article/3/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)
Commencement provisions for unsecured pension funds3
Part 4 of the 2004 Act shall be modified as set out in articles 4 and 5 in its application to any pension which—
a
was paid by way of income withdrawal, income drawdown or annuity purchase deferral from a retirement benefits scheme, or a personal pension scheme approved under Part 14 of ICTA immediately before 6th April 2006; and
b
on 6th April 2006 becomes an unsecured pension or a dependant’s unsecured pension by virtue of a scheme which is treated as becoming a registered pension scheme on that date (see paragraph 1 of Schedule 36).