http://www.legislation.gov.uk/uksi/2006/572/article/4/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)
Modification of section 1654
1
Section 165(1) (pension rules) shall be modified as follows.
2
In pension rule 5 after “basis amount for the unsecured pension year” add “or 100% of that amount during the first reference period as defined in paragraph 10(1A) of Schedule 28.”.
3
Section 167(1) (pension death benefit rules) shall be modified as follows.
4
In pension death benefit rule 4 after “basis amount for the unsecured pension year” add “or 100% of that amount during the first reference period as defined in paragraph 24(1A) of Schedule 28.”.