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

4.  In article 40(1)—

(a) in sub-paragraph (b), for “the member’s death” substitute—

“the date upon which the administrator of the pension scheme could reasonably have known of the member’s death”; and

(b) in sub-paragraph (e), for the words from “given” to the end of the sub-paragraph, substitute “led to the Commissioners withdrawing the approval of the scheme.”.