{
  "url": "https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-amendment-order-2008/article-1",
  "json_url": "https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-amendment-order-2008/article-1.json",
  "legislation": "uksi/2008/2990",
  "legislation_title": "The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2008",
  "legislation_url": "https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-amendment-order-2008",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(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.\n(2) Article 3 shall have effect in respect of payments of pension made on or after 6th April 2006.\n(3) Article 4 shall have effect in respect of lump sums paid on or after 6th April 2006.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2990/article/1",
    "retrieved_at": "2026-10-29T03:21:58.383464+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."
}