# The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2006, Article 1: Citation, commencement and effect


This Order may be cited as the Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2006, shall come into force on 11th August 2006 and have effect in respect of—
(a) death benefit lump sum payments made, and
(b) benefit crystallisation events taking place,
on or after 6th April 2006.

---
Source: https://www.legislation.gov.uk/uksi/2006/1962/article/1 (the official version)
Page: https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-amendment-order-2006/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.