{
  "url": "https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006/article-12",
  "json_url": "https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006/article-12.json",
  "legislation": "uksi/2006/572",
  "legislation_title": "The Taxation of Pension Schemes (Transitional Provisions) Order 2006",
  "legislation_url": "https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006",
  "path": "article/12",
  "kind": "article",
  "number": "12",
  "heading": "“Primary protection” and non residents",
  "text": "(1) Part 4 of the 2004 Act shall have effect subject to the modifications set out in articles 13 and 14 below in its application to any individual to whom either paragraph (2) or (3) applies\n(2) This paragraph applies if the following conditions are met—\nCondition A\nThe individual has given the Inland Revenue a notice under sub-paragraph (1)(b) of paragraph 20B of Schedule 36 of the individual’s intention to rely on that paragraph where the active membership period in relation to the arrangement in respect of which the notice was given commenced on 6th April 2006\nCondition B\nThe individual would have been a relevant overseas individual in the tax year 2005-06 pursuant to sub-paragraph (5) of paragraph 20B of Schedule 36 had that sub-paragraph been in force during that year.\nCondition C\nThe individual gives or has already given notice to the Inland Revenue pursuant to paragraph 7(1)(b) of Schedule 36 that he intends to rely on that paragraph.\n(3) This paragraph applies if the following conditions are met—\nCondition A\nThe individual has given the Inland Revenue a notice under paragraph 7(1)(b) of Schedule 36 of his intention to rely on that paragraph.\nCondition B\nThe individual gives or has already given notice to the Inland Revenue pursuant to sub-paragraph (1)(b) of paragraph 20B of Schedule 36 that the individual intends to rely on that paragraph where the active membership period in relation to the arrangement in respect of which the notice was given commenced on 6th April 2006.\nCondition C\nThe individual would have been a relevant overseas individual in the tax year 2005-06 pursuant to sub-paragraph (5) of paragraph 20B of Schedule 36 had that sub-paragraph been in force during that year.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in art. 12(2) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 25(6)(a)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 12(2) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 25(6)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 12(3) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 25(6)(b)(i)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in art. 12(3) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 25(6)(b)(ii)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 12 in force at 6.4.2006, see art. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/572/article/12",
    "retrieved_at": "2026-10-29T04:35:56.817069+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."
}