{
  "url": "https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006/article-25A",
  "json_url": "https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006/article-25A.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/25A",
  "kind": "article",
  "number": "25A",
  "heading": "Conditions to be met by stand-alone lump sums",
  "text": "(1) This article sets out the conditions referred to in article 25(3)(a).\n(2) Condition A is that, on or after 6th April 2006, the lump sum is paid to an individual under a registered pension scheme of which the individual is a member.\n(3) Condition B is that the lump sum is paid in circumstances where all of the member’s uncrystallised rights under the scheme come into payment on a single relevant benefit crystallisation event.\n(4) Condition C is that the lump sum is paid when the member has reached normal minimum pension age (or the ill-health condition is satisfied).\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "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. 25A(3) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 95(2), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Art. 25A(5) omitted (11.8.2011 with effect in relation to lump sums paid on or after 6.4.2011) by virtue of The Taxation of Pension Schemes (Transitional Provisions) (Amendment) (No.2) Order 2011 (S.I. 2011/1782), arts. 1(1)(3), 2(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/572/article/25A",
    "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."
}