{
  "url": "https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006/article-25",
  "json_url": "https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006/article-25.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/25",
  "kind": "article",
  "number": "25",
  "heading": "Stand-alone lump sums: introductory and definition",
  "text": "(1) This article and articles 25A to 25D deal with stand-alone lump sums.\n(2) In those articles—\nthis article is introductory and sets out the definition of a stand-alone lump sum;\narticle 25A deals with the conditions that must be met before a lump sum may be classified as a stand-alone lump sum;\narticle 25B deals with the circumstances in which a stand-alone lump sum may be paid;\narticles 25C to 25CC deal with the tax consequences; and\narticle 25D contains further provisions.\n(3) In this article and in articles 25A to 25D a “stand-alone lump sum” means a lump sum which—\n(a) meets all the conditions A to C set out in article 25A, and\n(b) is paid in one of the circumstances A to C set out in article 25B.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Arts. 25-25D substituted for art. 25 (25.7.2006) by The Taxation of Pension Schemes (Transitional Provisions) (Amendment No. 2) Order 2006 (S.I. 2006/2004), arts. 1(1), 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 25(2) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026 (S.I. 2026/698), regs. 1(3)(6), 14(4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in art. 25(3)(a) substituted (11.8.2011 with effect in relation to lump sums paid on or after 6.4.2011) by The Taxation of Pension Schemes (Transitional Provisions) (Amendment) (No.2) Order 2011 (S.I. 2011/1782), arts. 1(1)(3), 2(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/572/article/25",
    "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."
}