{
  "url": "https://openlegislation.uk/pension-schemes-transfers-reorganisations-and-winding-up-transitional-provisions-order-2006/article-2",
  "json_url": "https://openlegislation.uk/pension-schemes-transfers-reorganisations-and-winding-up-transitional-provisions-order-2006/article-2.json",
  "legislation": "uksi/2006/573",
  "legislation_title": "The Pension Schemes (Transfers, Reorganisations and Winding Up) (Transitional Provisions) Order 2006",
  "legislation_url": "https://openlegislation.uk/pension-schemes-transfers-reorganisations-and-winding-up-transitional-provisions-order-2006",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "The original pension scheme condition",
  "text": "(1) For the purposes of this Order the original pension scheme condition is met if conditions A and B are met.\n(2) Condition A is that on 10th December 2003 a pension scheme (“the original pension scheme”) was either an approved scheme for the purposes of Chapter 1 of Part 14 of the Income and Corporation Taxes Act 1988 (see section 612(1) of that Act) or was a relevant statutory scheme for the purposes of that Chapter (see section 611A of that Act ).\n(3) Condition B is that the original pension scheme was a scheme whose rules included provision conferring a right to retire before the normal minimum pension age on some or all of the persons who were then members of the scheme.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1988 c. 1. The provisions of Chapter 1 of Part 14 have been repealed with effect from 6th April 2006 by Part 3 of Schedule 42 to the Finance Act 2004."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Section 611A was inserted by paragraph 15 of Schedule 6 to the Finance Act 1989 (c. 26), and amended by paragraph 5 of Schedule 5 to the Finance Act 1999 (c. 16). Section 611A has been repealed with effect from 6th April 2006 by Part 3 of Schedule 42 to the Finance Act 2004."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/573/article/2",
    "retrieved_at": "2026-10-29T04:35:55.415091+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}