{
  "url": "https://openlegislation.uk/pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2024/regulation-11",
  "json_url": "https://openlegislation.uk/pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2024/regulation-11.json",
  "legislation": "uksi/2024/356",
  "legislation_title": "The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2024",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "The Taxation of Pension Schemes (Transitional Provisions) Order 2006",
  "text": "(1) The Taxation of Pension Schemes (Transitional Provisions) Order 2006 is amended as follows.\n(2) In article 25CA (circumstance A: tax treatment of stand-alone lump sums), in paragraph (1)—\n(a) for “for the purposes of determining the income tax treatment of a stand-alone lump sum paid” substitute “in relation”;\n(b) after “pension scheme” insert “to whom a stand-alone lump sum is paid”.\n(3) In article 25CB (circumstance B: tax treatment of stand-alone lump sums), in paragraph (1)—\n(a) for “for the purposes of determining the income tax treatment of a stand-alone lump sum paid” substitute “in relation”;\n(b) after “pension scheme” insert “to whom a stand-alone lump sum is paid”.\n(4) In article 25CC (circumstance C: tax treatment of stand-alone lump sums)—\n(a) in paragraph (1)—\n(i) for “for the purposes of determining the income tax treatment of a stand-alone lump sum paid” substitute “in relation”;\n(ii) after “pension scheme” insert “to whom a stand-alone lump sum is paid”;\n(b) in paragraph (5), after “death benefit allowance)” insert “has effect as if”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2006/572. Articles 25CA, 25CB and 25CC were added by paragraph 95 of Schedule 9 to FA 2024."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/356/regulation/11",
    "retrieved_at": "2026-10-28T21:32:48.591243+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."
}