Draft order issued 27 September 2010. Regulations in force on 6 April 2011, some with retrospective effect from 6 April 2006 or 6 April 2010  

The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2010/732

HMRC has issued an order providing that the transitional protection of rights to a lump sum exceeding 25% of a member's uncrystallised rights will not be lost where:

  • up to three months passes between entitlement arising to scheme pensions or annuities from the same scheme;
  • the member dies before the entitlement to the last of the pensions or annuities from the scheme arises; or
  • the member dies before the connected pension is paid.