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Article 1 Citation, commencement and effect

Original text. Later amendments are not shown.

(1)

This Order may be cited as the Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2008 and shall come into force on 1st January 2009.

(2)

Article 3 shall have effect in respect of payments of pension made on or after 6th April 2006.

(3)

Article 4 shall have effect in respect of lump sums paid on or after 6th April 2006.