{
  "url": "https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-amendment-no-2-order-2009/article-1",
  "json_url": "https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-amendment-no-2-order-2009/article-1.json",
  "legislation": "uksi/2009/1989",
  "legislation_title": "The Taxation of Pension Schemes (Transitional Provisions) (Amendment No. 2) Order 2009",
  "legislation_url": "https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-amendment-no-2-order-2009",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation and commencement",
  "text": "This Order may be cited as the Taxation of Pension Schemes (Transitional Provisions) (Amendment No. 2) Order 2009, shall come into force on 1st September 2009 and have effect in respect of payments of pension death benefit made on or after 6th April 2006.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 167(2) of the Finance Act 2004 defines”pension death benefit”. Section 167(2) was amended by paragraph 22 of Schedule 20 to the Finance Act 2007 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1989/article/1",
    "retrieved_at": "2026-10-29T03:08:05.432644+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."
}