2 Amendment of the Taxation of Pension Schemes (Transitional Provisions) Order 2006
1 The Taxation of Pension Schemes (Transitional Provisions) Order 2006 is amended as follows.
SI 2006/572; article 23(2) was amended by SI 2008/2990 with effect from 6 April 2006; article 23C was inserted by SI 2009/1172 with effect from 1 June 2009; article 25 was substituted, together with articles 25A to 25D, for article 25 as originally enacted, by SI 2006/2004 with effect from 25 July 2006. There are other amendments but none is relevant.
2 In article 23(2) (modification of paragraph 34 of Schedule 36 to the Finance Act 2004)—
(a) in the sub-paragraph (5) treated as substituted—
(i) for “CLSA” substitute “ULA”, and
(ii) for “FLSA” substitute “FSLA”;
(b) in the sub-paragraph (7) treated as substituted, for the definition of “CSLA” substitute—

“ULA is the underpinned lifetime allowance,”

.
3 In article 23C(4) (modification of Schedule 29 to the Finance Act 2004), in the paragraph 7A treated as inserted, in sub-paragraph (1)(b) omit “, but has not reached the age of 75”.
4 In article 25(3)(a) (stand-alone lump sums: introductory and definition), for “D” substitute “C”.
5 In article 25A (conditions to be met by stand-alone lump sums), omit paragraph (5).