# The Taxation of Pension Schemes (Transitional Provisions) Order 2006, Article 14: Modification of paragraph 20D of Schedule 36

Extent: E+W+S+N.I.

Paragraph 20D of Schedule 36 to the 2004 Act (non-residence: other arrangements) has effect as if—
(a) in sub-paragraph (4), in the definitions of D and E, for “at the beginning of that part of that period” there were substituted “on 5th April 2006 increased in accordance with sub-paragraph (4A)”;
(b) after sub-paragraph (4) there were inserted—
“(4A) D and E are increased by multiplying the appropriate figure by 0.7154.”.

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Source: https://www.legislation.gov.uk/uksi/2006/572/article/14 (the official version)
Page: https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006/article-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.