{
  "url": "https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006/article-24",
  "json_url": "https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006/article-24.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/24",
  "kind": "article",
  "number": "24",
  "heading": "Dependant’s scheme pension limit",
  "text": "(1) Paragraph (2) applies where the member in respect of whom the dependant’s scheme pension is payable was actually entitled to one or more relevant existing pensions (as defined in paragraph 10(2) of Schedule 36) on 5th April 2006.\n(2) Paragraph 16A of Schedule 28 shall be modified as follows.\n(3) After sub-paragraph (2) add—\n“(3) This paragraph shall not apply to a scheme pension where the member was actually entitled to that pension on 5th April 2006.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Art. 24 applied (coming into force in accordance with reg. 1(1) (see S.I. 2012/687, S.I. 2012/688 and S.I. 2012/966)) by The Postal Services Act 2011 (Taxation) Regulations 2012 (S.I. 2012/764), regs. 1(1), 14(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 24 in force at 6.4.2006, see art. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 16A was inserted by paragraph 28 of Schedule 10 to the Finance Act 2005 (c. 7) with effect from 6th April 206."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/572/article/24",
    "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."
}