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The Taxation of Pension Schemes (Transitional Provisions) Order 2006
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- UK Statutory Instruments
- 2006 No. 572
- Article 3
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Commencement provisions for unsecured pension funds
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3. 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).
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