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The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023

Type Statutory-Instrument

Publication 2023-02-02

Last updated 2025-04-24

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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(7) Regulation 5 (interest)⁴⁸ has effect as if, in Table 3, at the end there were inserted—

Tax assessed under case 9.	The day after the date on which the tax charged in connection with the later BCE became due from the individual. For this purpose “the later BCE” and “the individual” have the same meaning as in regulation 36 of the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023.

CHAPTER 5 — Individual protection 2016

Election for new scheme benefits under Chapter 1 scheme taken into account

37

(1) An election under section 6 or 10 of PSPJOA 2022 (election for new scheme benefits under Chapter 1 legacy scheme) is to be treated for the purposes of determining an individual’s relevant amount under Part 2 of Schedule 4 to FA 2016 (individual protection 2016)⁴⁹ as having taken effect on 5 April 2016.

(2) Section 7(1)(b) and section 11(3)(b) and (4) of PSPJOA 2022 (time at which elections take effect) are subject to paragraph (1).

Final salary benefits under local government new scheme taken into account

38

(1) Paragraph (2) applies where regulations made by virtue of section 78(1) of PSPJOA 2022 (final salary benefits in local government new schemes) provide that an individual’s benefits under a local government new scheme in relation to any remediable service are, or in any circumstances would be, final salary benefits.

(2) For the purposes of determining the individual’s “relevant amount” under Part 2 of Schedule 4 to FA 2016 (individual protection 2016), the individual’s benefits in relation to the remediable service are to be treated as always having been the amount determined in accordance with the regulations.

(3) In this regulation “final salary benefits” has the same meaning as in Chapter 3 of Part 1 of PSPJOA 2022 (local government schemes) (see section 87(2) of that Act).

Deadline for provision of information by schemes

39

In regulation 14C of RPS(PI)R 2006 (scheme administrator required to provide individual with information on request) paragraph (1)(c) has effect, in relation to information relating to benefits that are calculated by reference to an individual’s remediable service in an employment or office, as if for “6 April 2020” there were substituted “6 April 2027”.

CHAPTER 6 — Fixed protection 2016

Increase in rights as a result of new scheme benefits election ignored

40

Any increase in an individual’s rights as a result of an election under section 6 or 10 of PSPJOA 2022 (election for new scheme benefits under Chapter 1 legacy scheme) is to be ignored for the purposes of sub-paragraph (1)(b) of paragraph 4 of Schedule 4 to FA 2016 (protection cessation events: benefit accrual).

Final salary uplift under local government scheme ignored

41

(1) Any increase in an individual’s rights as a result of regulations made under section 78(1) of PSPJOA 2022 (final salary benefits in local government schemes) is to be ignored for the purposes of sub-paragraph (1)(b) of paragraph 4 of Schedule 4 to FA 2016 (protection-cessation events: benefit accrual).

(2) This regulation is treated as always having had effect.

Transfers from PPA in accordance with PSPJOA 2022 ignored

42

(1) Any relevant PPA transfer is to be ignored for the purposes of paragraph 3(c) of Schedule 4 to FA 2016 (protection-cessation events: permitted transfers).

(2) In paragraph (1) “relevant PPA transfer” means—

(a) a transfer of sums or assets to a Chapter 1 scheme in accordance with regulations made under section 5(6)(b) of PSPJOA 2022 (transfers from partnership pension accounts), or

(b) a transfer of sums or assets to a judicial scheme for the purposes of complying with section 41 of that Act (transfers from partnership pension accounts).

CHAPTER 7 — Transfers

Transfers from PPA in accordance with PSPJOA 2022 treated as recognised transfers

43

(1) Any relevant PPA transfer, to the extent that it would otherwise not be a recognised transfer, is to be treated as a recognised transfer.

(2) In paragraph (1) “relevant PPA transfer” means—

(a) a transfer of sums or assets held for the purposes of a partnership pension account to a Chapter 1 scheme in accordance with regulations made under section 5(1) of PSPJOA 2022 (election for retrospective provision to apply to opted-out service), or

(b) a transfer of sums or assets held for the purposes of a partnership pension account to a judicial scheme for the purposes of complying with section 41 of that Act (requirement to transfer and surrender PPA rights).

(3) In this regulation “recognised transfer” has the meaning given by section 169 of FA 2004 (recognised transfers)⁵⁰.

PART 3 — Modifications of Schedule 15 to FA 2020

Tax relief for compensation payments

44

(1) Schedule 15 to FA 2020 (tax relief for scheme payments etc)⁵¹ has effect subject to the following modifications.

(2) Paragraph 2 (qualifying payments) has effect as if—

(a) in sub-paragraph (1), for “(5)” there were substituted “(5) and (5A)”;

(b) after sub-paragraph (5) there were inserted—

(5A) A payment is within this sub-paragraph if it is a compensation payment made under or by virtue of Part 1 of PSPJOA 2022.

(3) Paragraph 3 (exemption from income tax) has effect as if after sub-paragraph (5) there were inserted—

(6) This paragraph has effect in relation to qualifying payments within paragraph 2(5A) whenever received.

(4) Paragraph 4 (exemptions from capital gains tax) has effect as if, in sub-paragraph (3)—

(a) the “and” at the end of paragraph (b) were omitted;

(b) after paragraph (c) there were inserted—

, and (d) in a case where the qualifying payment concerned is within paragraph 2(5A), in relation to disposals whenever made.

(5) Paragraph 5 (relief from inheritance tax) has effect as if—

(a) in sub-paragraph (1), for “sub-paragraph (4)” there were substituted “sub-paragraphs (4) and (4A)”;

(b) after sub-paragraph (4) there were inserted—

(4A) This paragraph does not apply in a case where the qualifying payment is within paragraph 2(5A).

Signed

Nigel Huddleston — Scott Mann — Two of the Lords Commissioners of His Majesty’s Treasury — 2nd February 2023

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations make modifications for the purposes of applying the correct tax treatment to public service pension schemes which are affected by the rectification of discrimination provisions contained in the Public Service Pensions and Judicial Offices Act 2022 (c. 7) (“PSPJOA 2022”). Modifications are made to enactments in their application in relation to a relevant person under the authority of section 11(2) and (3) of the Finance Act 2022 (c. 3). Authority for the retrospective effect of certain modifications made by these Regulations is provided for by section 11(4)(a) of the Finance Act 2022.

Under the rectification provisions in that Act, pension scheme members (except members of local government schemes) can choose the benefits they will receive or, for members of judicial schemes, the scheme they will receive benefits from, for the relevant remedy period (1st April 2015 to 31st March 2022 or, for Agency schemes (as defined in section 38 of PSPJOA 2022), 1st April 2016 to 31st March 2022). Members of local government schemes will receive an automatic uplift in their benefits in the remedy period (1st April 2015 to 31st March 2022 or, for local government pension schemes in England and Wales, from 1st April 2014) where the remedy applies.

Part 1 provides for citation, commencement, effect and interpretation.

Part 2 contains modifications to the pension tax enactments relevant to the main areas affected: contributions (Chapter 1), annual allowance (Chapter 2), benefits (Chapter 3), lifetime allowance (Chapters 4, 5 and 6) and transfers (Chapter 7).

In relation to contributions to pension schemes, Chapter 1 provides that tax relief is preserved on contributions to a new scheme that is subject to the roll-back of pensionable service to a legacy scheme under section 2 of PSPJOA 2022 (regulation 3).

For the annual allowance tax charge, Chapter 2 contains provisions to achieve parity of tax treatment in respect of pension rights under legacy and new schemes in relation to calculating the allowance and tax charge (regulations 4, 12, 13, 14), liability to, payment of tax and repayment of overpaid tax (regulations 8, 9, 10) and administrative provisions for the scheme administrators of both legacy and new schemes (regulations 5, 6, 7, 11 and 15).

In respect of benefits paid to members (or to their estate after death), the main provisions in Chapter 3 (regulations 16 to 26, 28 and 29) provide that payments of pension and lump sums affected by the rectification provisions in PSPJOA 2022 are treated (in relation to the remedy period) as authorised member payments for tax purposes, even where they would otherwise not meet the conditions (as to timing of payment, for example) for such treatment.

Chapters 4, 5 and 6 contain provisions to preserve the tax treatment for the lifetime allowance charge for legacy and new schemes affected by the rectification provisions, including reporting and payment of the charge (regulations 32, 33), claims for overpayment (regulation 34), liability and discharge (regulations 35, 36) and individual and fixed protection (regulations 37 to 41). Chapter 7 (regulation 43) provides for certain transfers of sums or assets held in a partnership pension account to a Chapter 1 scheme or a judicial scheme to be treated as recognised transfers for the purposes of the pension provisions in the Finance Act 2004 (c. 12).

Part 3 modifies Schedule 15 to the Finance Act 2020 (c. 14) in order to preserve income tax, capital gains tax and inheritance tax treatment for compensation payments made under or by virtue of Part 1 of PSPJOA 2022.

A Tax Information and Impact Note covering section 11 of the Finance Act 2022 (under which this instrument is made) was published on 27th October 2021 alongside the Finance Bill and is available on the website at https://www.gov.uk/government/publications/taxation-of-public-service-pension-reform-remedy/taxation-of-public-service-pension-reform-remedy. It remains an accurate summary of the impacts that apply to this instrument.

Footnotes

2022 c. 3. In these footnotes, FA followed by a year refers to the Finance Act of that year and F(No. 2)A followed by a year means the Finance (No. 2) Act of that year.

“Relevant person” is defined in subsection (3) of section 11 of FA 2022 and “modifying” is defined in subsection (7) of that section.

2022 c. 7. “PSPJOA 2022” is defined as the Public Service Pensions and Judicial Offices Act 2022 (c. 7) by section 11(7) of FA 2022.

2004 c. 12. “FA 2004” is defined as the Finance Act 2004 (c. 12) in section 103 of FA 2022.

Section 237B was inserted by paragraph 15 of Schedule 17 to FA 2011 (c. 11). Subsection (2) has not been relevantly amended.

S.I. 2009/1171.

S.I. 2006/567.

For the purposes of Part 4 of FA 2004, “member” in relation to a pension scheme is defined in section 151 of that Act.

For the purposes of Part 4 of FA 2004, “benefits” in relation to a pension scheme must be construed in accordance with section 279(2) of that Act.

The “relevant rate” for the purposes of a notice under section 237B(3) was amended for Scottish taxpayers by S.I. 2015/1810 and for Welsh taxpayers by S.I. 2019/201 (see section 237B(4A) and (4B)).

Section 188 was amended by paragraph 2 of Schedule 18, paragraph 7 of Schedule 19, and Part 3 of Schedule 27, to FA 2007 (c. 11), section 52(2) and (3) of FA 2013 (c. 29), and paragraph 13 of Schedule 7 to FA 2014 (c. 26).

Section 228ZA was inserted by paragraph 10 of Schedule 4 to F(No. 2)A 2015 (c. 33) and amended by section 22 of FA 2020 (c. 14).

Regulation 3 was relevantly amended, in relation to reportable event 22, by paragraph 90 of Schedule 1 to the Taxation of Pensions Act 2014 (c. 30), and S.I. 2013/1742.

Regulation 14A was inserted by S.I. 2011/1797 and was amended by paragraph 88 of Schedule 1 to the Taxation of Pensions Act 2014, S.I. 2016/308, S.I. 2017/11, S.I. 2018/5 and S.I. 2022/392.

Regulation 14B was inserted by S.I. 2011/1797 and was amended by paragraph 89 of Schedule 1 to the Taxation of Pensions Act 2014.

Section 237B was inserted by paragraph 15 of Schedule 17 to FA 2011 (c. 11) and was amended by paragraph 129 of Schedule 46 to FA 2013 (c. 29), paragraph 68 of Schedule 1 to the Taxation of Pensions Act 2014 (c. 30) and section 9 of FA 2022, and by S.I. 2015/80, S.I. 2015/1810, S.I. 2017/468, S.I. 2019/201.

Section 237BA was inserted by section 9 of FA 2022 (c. 3).

For the purposes of Part 4 of FA 2004 (c. 12), section 228 of that Act provides for the annual allowance for the tax year 2014-15 and each subsequent tax year.

For the purposes of Part 4 of FA 2004, the total pension input amount is arrived at by following the provision made by section 229 of that Act. Section 229 also provides for what is meant by the pension input amount in respect of an arrangement.

For the purposes of Part 4 of FA 2004 (c. 12), “pension scheme” is defined in section 150(1) of that Act.

Paragraph 22 of Schedule 36 was relevantly amended by paragraph 54(6) of Schedule 10 to FA 2005 (c. 7) and paragraph 43(2) of Schedule 23 to FA 2006 (c. 25); there are other amendments, but none are relevant.

Paragraph 23ZB of Schedule 36 was inserted by section 10(5) of FA 2022 (c. 3).

A “pension commencement lump sum” is defined in paragraph 1 of Schedule 29 to FA 2004.

Paragraph 1 of Schedule 29 was relevantly amended by paragraph 11 of Schedule 20 to FA 2007 (c. 11), paragraph 24 of Schedule 16 to FA 2011 (c. 11), paragraph 21(2) of Schedule 5 to FA 2021 (c. 26), and by S.I. 2006/572; there are other amendments but none are relevant.

A “trivial commutation lump sum” is defined in paragraph 7 of Schedule 29 to FA 2004.

Paragraph 7 of Schedule 29 was relevantly amended by paragraph 29 of Schedule 16 to FA 2011, paragraph 7 of Schedule 1 to the Taxation of Pensions Act 2014 (c. 30), paragraph 7 of Schedule 5 to FA 2016 (c. 24), paragraph 21(6) of Schedule 5 to FA 2021, and by S.I. 2006/572; there are other amendments but none are relevant.

“Nominated date” is defined in paragraph 7(3) of Schedule 29 to FA 2004.

“Serious ill-health lump sum” is defined in paragraph 4 of Schedule 29 to FA 2004.

Sub-paragraph (1)(ca) of paragraph 4 of Schedule 29 was substituted by paragraph 5(4) of Schedule 5 to FA 2016. Paragraph 4 was also relevantly amended by paragraph 28 of Schedule 16 to FA 2011 and paragraph 5(4) of Schedule 5 to FA 2016; there are other amendments but none are relevant.

For the purposes of Part 4 of FA 2004, “arrangement” is defined in section 152(1) of that Act.

For the purposes of Part 4 of FA 2004, “scheme pension” is defined in paragraph 2 of Schedule 28 to that Act.

Section 164(1) of FA 2004 was re-numbered by paragraph 1(2) of Schedule 29 to FA 2008 (c. 9) and amended by paragraph 6 of Schedule 23 to FA 2006.

2003 c. 1. “ITEPA 2003” is defined as the Income Tax (Earnings and Pensions) Act 2003 (c. 1) by section 103 of FA 2022. Chapter 5A (applying to pensions paid under a registered pension scheme) was inserted into Part 9 of ITEPA 2003 by paragraph 6 of Schedule 36 to FA 2004. It was relevantly amended by: paragraph 22 of Schedule 16 to FA 2011, paragraph 117 of Schedule 45 to FA 2013 (c. 29), paragraphs 81 and 82 of Schedule 1, and paragraph 25 of Schedule 2, to the Taxation of Pensions Act 2014, paragraph 23 of Schedule 4 to FA 2015 (c. 11) and section 22(6) and (7) of F(No. 2)A 2015 (c. 33).

Chapter 15A (applying to lump sums paid under registered pension schemes) was inserted into Part 9 of ITEPA 2003 by paragraph 11 of Schedule 31 to FA 2004. Section 636A (relating to exemptions for certain lump sums including pension commencement lump sums) was inserted by paragraph 11 of Schedule 31 to FA 2004, and was amended by paragraph 28 of Schedule 19, and Part 3 of Schedule 27, to FA 2007, paragraph 42 of Schedule 16 to FA 2011, paragraph 5(3) of Schedule 5 to FA 2014 (c. 26), paragraph 62 of Schedule 1, and paragraph 19 of Schedule 2, to the Taxation of Pensions Act 2014, section 22(2) to (4) of F(No. 2)A 2015, paragraph 2 of Schedule 5 to FA 2016, and by S.I. 2006/569.

Section 216 of FA 2004 sets out the events which are benefit crystallisation events in relation to an individual, and the amount which is crystallised by each of those events.

Section 214 of FA 2004 sets out when the lifetime allowance charge will arise in relation to a benefit crystallisation event.

Section 218 of FA 2004 defines what is meant by “lifetime allowance” for the purposes of Part 4 of that Act.

For the purposes of Part 4 of FA 2004, “scheme administrator” must be construed in accordance with section 270 of that Act (but see also sections 271 to 274).

Paragraph 2 of Schedule 28 was amended by paragraph 11 of Schedule 10 to FA 2005, paragraph 20 of Schedule 23 to FA 2006, paragraph 7 of Schedule 20 to FA 2007, section 51(2) of FA 2013, section 20 of FA 2016, paragraph 20 of Schedule 5 to FA 2021, and by S.I. 2007/493.

For the purposes of Part 4 of FA 2004, “defined benefits lump sum death benefit” is defined in paragraph 13 of Schedule 29 to that Act.

Section 206(1B) was inserted by paragraph 17 of Schedule 2 to the Taxation of Pensions Act 2014 and amended by section 21 of F(No. 2)A 2015.

Paragraph 16(a) was amended by section 21(7) of F(No. 2)A 2015.

Section 217 was amended by paragraph 127 of Schedule 46 to FA 2013, paragraph 22 of Schedule 2 to the Taxation of Pensions Act 2014 and paragraph 5 of Schedule 4 to FA 2015.

For the purposes of Part 4 of FA 2004, “lifetime allowance charge” is defined in section 214 of that Act.

S.I. 2005/3454.

Regulation 3 was amended by section 10 of, and paragraph 21(1) of Schedule 4 to, FA 2017 (c. 10), S.I. 2011/302, S.I. 2011/1751 and S.I. 2013/1111.

Regulation 4 was amended by S.I. 2014/1928.

Regulation 5 was amended by S.I. 2014/1928.

2016 c. 24. “FA 2016” is defined as the Finance Act 2016 (c. 24) in section 103 of FA 2022. The “relevant amount” under Part 2 of Schedule 4 to FA 2016 may be found by carrying out the calculation found in paragraph 9(4) and (7) of that Schedule.

Section 169 has been amended by paragraphs 36 and 64 of Schedule 10 to FA 2005 (c. 7), paragraphs 62 and 66 of Schedule 16 to FA 2011 (c. 11), section 53(2) to (7) of FA 2013 (c. 29), paragraph 23 of Schedule 7 to FA 2014 (c. 26), paragraphs 5, 8 and 92 of Schedule 1, and paragraph 4 of Schedule 2, to the Taxation of Pensions Act 2014 (c. 30) and paragraphs 12 and 13 of Schedule 4 to FA 2017.

2020 c. 14. “FA 2020” is defined as the Finance Act 2020 (c. 14) in section 103 of the Finance Act 2022.

Editorial notes

Reg. 3 in force at 6.4.2023, see reg. 1(2)

Reg. 1 in force at 6.4.2023, see reg. 1(2)

Reg. 8 in force at 6.4.2023, see reg. 1(2)

Reg. 9 in force at 6.4.2023, see reg. 1(2)

Reg. 23 in force at 6.4.2023, see reg. 1(2)

Reg. 24 in force at 6.4.2023, see reg. 1(2)

Reg. 26 in force at 6.4.2023, see reg. 1(2)

Reg. 28 in force at 6.4.2023, see reg. 1(2)

Reg. 25 in force at 6.4.2023, see reg. 1(2)

Reg. 27 in force at 6.4.2023, see reg. 1(2)

Reg. 31 in force at 6.4.2023, see reg. 1(2)

Reg. 33 in force at 6.4.2023, see reg. 1(2)

Reg. 35 in force at 6.4.2023, see reg. 1(2)

Reg. 5 in force at 6.4.2023, see reg. 1(2)

Reg. 6 in force at 6.4.2023, see reg. 1(2)

Reg. 7 in force at 6.4.2023, see reg. 1(2)

Reg. 20 in force at 6.4.2023, see reg. 1(2)

Reg. 22 in force at 6.4.2023, see reg. 1(2)

Reg. 36 in force at 6.4.2023, see reg. 1(2)

Reg. 37 in force at 6.4.2023, see reg. 1(2)

Reg. 38 in force at 6.4.2023, see reg. 1(2)

Reg. 40 in force at 6.4.2023, see reg. 1(2)

Reg. 41 in force at 6.4.2023, see reg. 1(2)

Reg. 42 in force at 6.4.2023, see reg. 1(2)

Reg. 44 in force at 6.4.2023, see reg. 1(2)

Reg. 11 in force at 6.4.2023, see reg. 1(2)

Reg. 13 in force at 6.4.2023, see reg. 1(2)

Reg. 15 in force at 6.4.2023, see reg. 1(2)

Reg. 34 in force at 6.4.2023, see reg. 1(2)

Reg. 2 in force at 6.4.2023, see reg. 1(2)

Reg. 4 in force at 6.4.2023, see reg. 1(2)

Reg. 10 in force at 6.4.2023, see reg. 1(2)

Reg. 12 in force at 6.4.2023, see reg. 1(2)

Reg. 14 in force at 6.4.2023, see reg. 1(2)

Reg. 16 in force at 6.4.2023, see reg. 1(2)

Reg. 17 in force at 6.4.2023, see reg. 1(2)

Reg. 18 in force at 6.4.2023, see reg. 1(2)

Reg. 19 in force at 6.4.2023, see reg. 1(2)

Reg. 21 in force at 6.4.2023, see reg. 1(2)

Reg. 29 in force at 6.4.2023, see reg. 1(2)

Reg. 30 in force at 6.4.2023, see reg. 1(2)

Reg. 32 in force at 6.4.2023, see reg. 1(2)

Reg. 43 in force at 6.4.2023, see reg. 1(2)

Word in reg. 7(a) substituted (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 22 (with reg. 1(3))

Reg. 8(3)(d)(e) inserted (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 23(a) (with reg. 1(3))

Words in reg. 8(5)(b) omitted (14.9.2023) by virtue of The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 23(b) (with reg. 1(3))

Words in reg. 8(6) omitted (14.9.2023) by virtue of The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 23(c) (with reg. 1(3))

Reg. 9(2)(d)(e) inserted (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 24(a) (with reg. 1(3))

100

Words in reg. 9(4)(b) omitted (14.9.2023) by virtue of The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 24(b) (with reg. 1(3))

101

Words in reg. 9(5) omitted (14.9.2023) by virtue of The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 24(c) (with reg. 1(3))

102

Reg. 11(5A) inserted (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 25 (with reg. 1(3))

103

Words in reg. 13(1)(b)(ii) omitted (14.9.2023) by virtue of The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 26 (with reg. 1(3))

104

Reg. 15(4A) inserted (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 27 (with reg. 1(3))

105

Reg. 26(2) substituted (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 28(a) (with reg. 1(3))

106

Reg. 26(5) omitted (14.9.2023) by virtue of The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 28(b) (with reg. 1(3))

107

Reg. 34(4A) inserted (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 29 (with reg. 1(3))

108

Reg. 8(4A) inserted (for the tax year 2023-24 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(3), 20(2)

109

Reg. 9(3A) inserted (for the tax year 2023-24 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(3), 20(3)

110

Words in reg. 11(5A) substituted (for the tax year 2023-24 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(3), 20(4)

111

Words in reg. 15(5A) substituted (for the tax year 2023-24 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(3), 20(5)

112

Reg. 31(3)(aa) substituted for reg. 31(3)(a) (for the tax year 2024-25 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(6), 20(6)

113

Words in reg. 34(4A) substituted (for the tax year 2023-24 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(3), 20(7)

114

Reg. 39 substituted (for the tax year 2024-25 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(6), 20(8)

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