http://www.legislation.gov.uk/uksi/2010/529/article/1/made

The Pension Schemes (Transfers, Reorganisations and Winding Up) (Transitional Provisions) (Amendment) Order 2010

en

King's Printer of Acts of Parliament

2018-03-02

INCOME TAX

This Order amends the Pension Schemes (Transfers, Reorganisations and Winding Up) (Transitional Provisions) Order 2006 (S.I. 2006/573) (“the 2006 Order”). The 2006 Order extends the transitional protection contained in Schedule 36 of the Finance Act 2004 (c.12) (“FA 2004”) to cover additional pension rights that were acquired before 6 April 2006 (“A-Day”). The pension rights continue to receive transitional protection where those rights are transferred away from the original scheme to another scheme in the context of a scheme reorganisation or winding up. The amendments contained in this Order extend this transitional protection.