# The Taxation of Pension Schemes (Transitional Provisions) Order 2006, Article 18: “Enhanced protection” and pension commencement lump sums

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

If (and for so long) as paragraph 27 or 29 of Schedule 36 applies in relation to an individual, paragraph 1(1) of Schedule 29 (supplementary provision about authorised lump sums: meaning of “pension commencement lump sum”) shall have effect, in relation to that individual, with the omission of paragraph (b) (requirement that lump sum payable only when all or part of lump sum allowance and all or part of lump sum and death benefit allowance available) , and section 239 has effect in the case of a lump sum paid to that individual as if its subsection (3)(b) did not include a reference to paragraph 1(1)(b) of Schedule 29.

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Source: https://www.legislation.gov.uk/uksi/2006/572/article/18 (the official version)
Page: https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006/article-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.