{
  "url": "https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006/article-35",
  "json_url": "https://openlegislation.uk/taxation-of-pension-schemes-transitional-provisions-order-2006/article-35.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/35",
  "kind": "article",
  "number": "35",
  "heading": "Enhanced protection and transfers made in connection with the winding up of a pension scheme",
  "text": "(1) In the case of an individual who meets the conditions in paragraph (2), paragraph 12 of Schedule 36 (transitional provisions — “enhanced protection”) is modified in accordance with paragraph (3).\n(2) The conditions are—\nCondition A\nThe individual is one to whom paragraph 12 of Schedule 36 applies.\nCondition B\nThe pension scheme of which the individual is a member makes a recognised transfer of sums or assets to an insurance company pursuant to section 169(1A) (permitted transfers).\nCondition C\nThe transfer is made in connection with the winding up of the pension scheme from which the transfer is made.\n(3) Paragraph 12(8) is modified as follows—\n(a) after paragraph (a) delete the word “or”; and\n(b) after paragraph (b) add—\n“or;\n(c) the transfer is a recognised transfer pursuant to section 169(1A).”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 35 in force at 6.4.2006, see art. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 169(1A) was inserted into the Finance Act 2004 by paragraph 6 of Schedule 10 to the Finance Act 2005 (c. 7)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/572/article/35",
    "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."
}