# The Taxation of Pension Schemes (Transitional Provisions) Order 2006, Article 25: Stand-alone lump sums: introductory and definition

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

(1) This article and articles 25A to 25D deal with stand-alone lump sums.
(2) In those articles—
this article is introductory and sets out the definition of a stand-alone lump sum;
article 25A deals with the conditions that must be met before a lump sum may be classified as a stand-alone lump sum;
article 25B deals with the circumstances in which a stand-alone lump sum may be paid;
articles 25C to 25CC deal with the tax consequences; and
article 25D contains further provisions.
(3) In this article and in articles 25A to 25D a “stand-alone lump sum” means a lump sum which—
(a) meets all the conditions A to C set out in article 25A, and
(b) is paid in one of the circumstances A to C set out in article 25B.

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Source: https://www.legislation.gov.uk/uksi/2006/572/article/25 (the official version)
Page: https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006/article-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.