PART 3Income Tax
CHAPTER 2Continued application of “A day” transitional provisions after the Accrued Rights Transfer
Transitional protection in relation to dependants’ scheme pension limit to continue after the Accrued Rights Transfer14
1
Paragraph (2) applies where—
a
a member of the RMPP in respect of whom a dependants’ scheme pension is payable was actually entitled to one or more relevant existing pensions, as defined in paragraph 10(2) of Schedule 36, under that scheme on 5th April 2006; and
b
the Accrued Rights Transfer has taken place.
2
The transitional protection afforded by article 24 (disapplication of dependants’ scheme pension limit) of the Transitional Provisions Order applies to a dependants’ scheme pension payable under the new public scheme in respect of that member.