# The Taxation of Pension Schemes (Transitional Provisions) Order 2006, Article 33: Serious ill-health lump sums, pension protection lump sum death benefits and annuity protection lump sum death benefits

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

(1) In the case of an individual who meets the conditions set out in paragraph (2), paragraphs (3), (4) and (5) apply.
(2) The conditions are as follows.
Condition A
The individual is a member of a scheme which falls within sub-paragraphs 1(1)(a) to (g) of Schedule 36.
Condition B
The individual has an actual (rather than a prospective) right to the payment of one or more relevant existing pensions under that scheme on 6th April 2006.
(3) In paragraph 4(2) of Schedule 29 (serious ill-health lump sum) for the words “the member has not previously become entitled to any pension or lump sum” substitute—
“the member has a prospective (rather than an actual) right to the payment of one or more relevant existing pensions.”.
(4) In paragraph 14(3) of Schedule 29 (pension protection lump sum death benefit)—
(a) in the formula, for “AC” substitute “PCPR”;
(b) for the definition of AC substitute—
“PCPR is the value of the individual’s pre-commencement pension rights as defined in paragraph 20(3) to (5) of Schedule 36.”.
(5) In paragraph 16(3) of Schedule 29 (annuity protection lump sum death benefit)—
(a) in the formula, for “AC” substitute “PCPR”;
(b) for the definition AC substitute—
“PCPR is the value of the individual’s pre-commencement pension rights as defined in paragraph 20(3) to (5) of Schedule 36.”.
(c) in the definition of “AP”, for “the member becoming entitled to the pension or annuity” substitute “6th April 2006”.

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Source: https://www.legislation.gov.uk/uksi/2006/572/article/33 (the official version)
Page: https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006/article-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.