# The Taxation of Pension Schemes (Transitional Provisions) Order 2006, Article 3: Commencement provisions for unsecured pension funds

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

Part 4 of the 2004 Act shall be modified as set out in articles 4 and 5 in its application to any pension which—
(a) was paid by way of income withdrawal, income drawdown or annuity purchase deferral from a retirement benefits scheme, or a personal pension scheme approved under Part 14 of ICTA immediately before 6th April 2006; and
(b) on 6th April 2006 becomes an unsecured pension or a dependant’s unsecured pension by virtue of a scheme which is treated as becoming a registered pension scheme on that date (see paragraph 1 of Schedule 36).

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Source: https://www.legislation.gov.uk/uksi/2006/572/article/3 (the official version)
Page: https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.