# The Taxation of Pension Schemes (Transitional Provisions) Order 2006, Article 23ZB: Pension commencement lump sums and multiple pensions


(1) Article 23ZC applies where—
(a) there is a single pension commencement lump sum;
(b) the lump sum is paid in connection with at least two of the three types of pension listed in paragraph (4) from the same registered pension scheme; and
(c) an individual becomes entitled to all of the pensions in connection with which the pension commencement lump sum is paid within the specified period.
(2) Article 23ZD applies where—
(a) there is a single pension commencement lump sum;
(b) the scheme administrator anticipated that the lump sum would be paid in connection with at least two of the three types of pension listed in paragraph (4) from the same registered pension scheme;
(c) an individual received the lump sum, or part of the lump sum, but died before becoming entitled to any of the pensions; and
(d) the scheme administrator considers that, had the individual not died, the individual would have become entitled to all of the pensions in connection with the lump sum within the specified period.
(3) Article 23ZE applies where—
(a) there is a single pension commencement lump sum;
(b) the scheme administrator anticipated that the lump sum would be paid in connection with at least two of the three types of pension listed in paragraph (4) from the same registered pension scheme;
(c) an individual received the lump sum, or part of the lump sum, but died before the end of the specified period after becoming entitled to at least one but not all of the pensions; and
(d) the scheme administrator considers that, had the individual not died, the individual would have become entitled to all of the pensions in connection with the lump sum within the specified period.
(4) The three types of pension are—
(a) a scheme pension under a defined benefits arrangement;
(b) a scheme pension under a money purchase arrangement;
(c) a lifetime annuity.
(5) The “specified period” is the period of six months beginning with the earliest date on which the individual becomes entitled to any of the pensions or on which the scheme administrator considers, had the individual not died, that the individual would have become so entitled.

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