http://www.legislation.gov.uk/id/uksi/2006/572

http://www.legislation.gov.uk/uksi/2006/572/article/27/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. 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

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

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 29A

The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2006

reg 3

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

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)

Contracts approved under section 621(1)(b) of ICTA27

1

This article applies in the case of an individual who, immediately before 6th April 2006, had rights under a contract which had been approved under section 621(1)(b) of ICTA.

2

Schedule 36 shall be modified as follows.

3

In paragraph 1(1) (deemed registration of existing schemes) after paragraph (e) insert—

ea
a contract approved under section 621(1)(b) of ICTA,

4

In paragraph 4 after sub-paragraph (4) add

4A
If the pension scheme is within paragraph 1(1)(ea) immediately before that date, the trustee or trustees of the pension scheme, or the insurance company which is party to the contract in which the pension scheme is comprised, is or are to be treated as becoming the scheme administrator.

5

In paragraph 40(3) (members' contributions to pre-commencement retirement annuity contracts) after paragraph (a) insert—

aa
a contract approved under section 621(1)(b) of ICTA, where article 27(2) of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 applies to the individual in question, or