{
  "url": "https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006/article-34B",
  "json_url": "https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006/article-34B.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/34B",
  "kind": "article",
  "number": "34B",
  "heading": "Meaning of “qualifying transferee scheme”",
  "text": "(1) A pension scheme is a qualifying transferee scheme for the purposes of articles 34 and 34A if it is a pension scheme to which there has been a relevant block transfer.\n(2) A block transfer is relevant if any of Conditions A to C is satisfied as a result of—\n(a) a block transfer from a pension scheme within paragraph 1(1) of Schedule 36 (“the original pension scheme”); or\n(b) a block transfer to a pension scheme (“a transferee pension scheme”) from a pension scheme that was a transferee pension scheme in relation to the original pension scheme by virtue of the previous application of sub-paragraph (a) or the previous application (on one or more occasions) of this sub-paragraph.\n(3) The Conditions A to C mentioned in paragraph (2) are:\nCondition A\nThe member became a member of the transferee pension scheme.\nCondition B\nThe child is a pensioner member of the transferee pension scheme.\nCondition C\nAn irrevocable election having been made designating part of the sums or assets representing the member’s rights as available for the payment of a pension to the child, the child is entitled to such payment from the transferee pension scheme.\n(4) In this article, “block transfer” has the meaning given by paragraph 22(6) of Schedule 36, but with the modification that for “as is prescribed” in paragraph (b) there is substituted “as has been prescribed”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Arts. 34-34B substituted for art. 34 (with effect in accordance with art. 1 of the amending S.I.) by The Taxation of Pension Schemes (Transitional Provisions) (Amendment No. 2) Order 2009 (S.I. 2009/1989), arts. 1, 2(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/572/article/34B",
    "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."
}