# The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024, Regulation 11: The Taxation of Pension Schemes (Transitional Provisions) Order 2006


(1) The Taxation of Pension Schemes (Transitional Provisions) Order 2006 is amended as follows.
(2) In article 25CA (circumstance A: tax treatment of stand-alone lump sums), in paragraph (1)—
(a) for “for the purposes of determining the income tax treatment of a stand-alone lump sum paid” substitute “in relation”;
(b) after “pension scheme” insert “to whom a stand-alone lump sum is paid”.
(3) In article 25CB (circumstance B: tax treatment of stand-alone lump sums), in paragraph (1)—
(a) for “for the purposes of determining the income tax treatment of a stand-alone lump sum paid” substitute “in relation”;
(b) after “pension scheme” insert “to whom a stand-alone lump sum is paid”.
(4) In article 25CC (circumstance C: tax treatment of stand-alone lump sums)—
(a) in paragraph (1)—
(i) for “for the purposes of determining the income tax treatment of a stand-alone lump sum paid” substitute “in relation”;
(ii) after “pension scheme” insert “to whom a stand-alone lump sum is paid”;
(b) in paragraph (5), after “death benefit allowance)” insert “has effect as if”.

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Source: https://www.legislation.gov.uk/uksi/2024/356/regulation/11 (the official version)
Page: https://openlegislation.uk/pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2024/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.