# The Taxation of Pension Schemes (Transitional Provisions) Order 2006, Article 23B

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

(1) For subsection (2) (of section 166 (lump sum rule) substitute—
“(a) in the case of a pension commencement lump sum, either—
(i) immediately before the person becomes entitled to the pension in connection with which it is paid (or, if the person dies before becoming entitled to the pension in connection with which it was anticipated it would be paid, immediately before death), or
(ii) if the person becomes entitled to a trivial commutation lump sum within paragraph 7A of Schedule 29, immediately before becoming so entitled,”.

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Source: https://www.legislation.gov.uk/uksi/2006/572/article/23B (the official version)
Page: https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006/article-23B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.