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

[^f00015]: 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.

[^f00016]: 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.

[^f00017]: Section 237BA was inserted by section 9 of FA 2022 (c. 3).

[^f00018]: 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.

[^f00019]: 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.

[^f00020]: For the purposes of Part 4 of FA 2004 (c. 12), “pension scheme” is defined in section 150(1) of that Act.

[^f00021]: 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.

[^f00022]: Paragraph 23ZB of Schedule 36 was inserted by section 10(5) of FA 2022 (c. 3).

[^f00023]: A “pension commencement lump sum” is defined in paragraph 1 of Schedule 29 to FA 2004.

[^f00024]: 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.

[^f00025]: A “trivial commutation lump sum” is defined in paragraph 7 of Schedule 29 to FA 2004.

[^f00026]: 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.

[^f00027]: “Nominated date” is defined in paragraph 7(3) of Schedule 29 to FA 2004.

[^f00028]: “Serious ill-health lump sum” is defined in paragraph 4 of Schedule 29 to FA 2004.

[^f00029]: 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.

[^f00030]: For the purposes of Part 4 of FA 2004, “arrangement” is defined in section 152(1) of that Act.

[^f00031]: For the purposes of Part 4 of FA 2004, “scheme pension” is defined in paragraph 2 of Schedule 28 to that Act.

[^f00032]: 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.

[^f00033]: 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).

[^f00034]: 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.

[^f00035]: 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.

[^f00036]: Section 214 of FA 2004 sets out when the lifetime allowance charge will arise in relation to a benefit crystallisation event.

[^f00037]: Section 218 of FA 2004 defines what is meant by “lifetime allowance” for the purposes of Part 4 of that Act.

[^f00038]: 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).

[^f00039]: 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.

[^f00040]: 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.

[^f00042]: 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.

[^f00043]: Paragraph 16(a) was amended by section 21(7) of F(No. 2)A 2015.

[^f00044]: 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.

[^f00045]: For the purposes of Part 4 of FA 2004, “lifetime allowance charge” is defined in section 214 of that Act.

[^f00046]: S.I. 2005/3454.

[^f00047]: 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.

[^f00048]: Regulation 4 was amended by S.I. 2014/1928.

[^f00049]: Regulation 5 was amended by S.I. 2014/1928.

[^f00050]: 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.

[^f00052]: 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.

[^f00053]: 2020 c. 14. “FA 2020” is defined as the Finance Act 2020 (c. 14) in section 103 of the Finance Act 2022.

Editorial notes

[^key-87bd62e157ffbc6e85c3b8410b3e561c]: Reg. 3 in force at 6.4.2023, see reg. 1(2)

[^key-47824a75f55c7574cf755ce96ef785eb]: Reg. 1 in force at 6.4.2023, see reg. 1(2)

[^key-971a99e3e36d5fdafb31fdef47bdc11c]: Reg. 8 in force at 6.4.2023, see reg. 1(2)

[^key-8445c0216393949eb2ba8ed7cf715997]: Reg. 9 in force at 6.4.2023, see reg. 1(2)

[^key-2082e242bbcfea8562dd10c988099952]: Reg. 23 in force at 6.4.2023, see reg. 1(2)

[^key-c02ae5375685d03fd204089fe694af84]: Reg. 24 in force at 6.4.2023, see reg. 1(2)

[^key-cdc7d46a2036cd3deaa9eadd528af68b]: Reg. 26 in force at 6.4.2023, see reg. 1(2)

[^key-5f7649328b1dd647e9346cc52c21f355]: Reg. 28 in force at 6.4.2023, see reg. 1(2)

[^key-2b10ccf641969732099ed870bfc412ba]: Reg. 25 in force at 6.4.2023, see reg. 1(2)

[^key-3abf48dd04d688f543cee2122372227a]: Reg. 27 in force at 6.4.2023, see reg. 1(2)

[^key-1119f47dba3c0a500aee8500b148dd30]: Reg. 31 in force at 6.4.2023, see reg. 1(2)

[^key-66b98bff13b355d0bdb7e28a9934a720]: Reg. 33 in force at 6.4.2023, see reg. 1(2)

[^key-0237955246961fd6e99039c290674cf1]: Reg. 35 in force at 6.4.2023, see reg. 1(2)

[^key-ee6aa52a9990d810f8921286226aeb49]: Reg. 5 in force at 6.4.2023, see reg. 1(2)

[^key-9de0c0b47e7e7ea164c35f97b6b59a5b]: Reg. 6 in force at 6.4.2023, see reg. 1(2)

[^key-306ee1e6a3b2f545563541504b73d225]: Reg. 7 in force at 6.4.2023, see reg. 1(2)

[^key-1dbed08eb1432ac59c8c089d9ae96642]: Reg. 20 in force at 6.4.2023, see reg. 1(2)

[^key-697b7c4713695beedcbd88aa49808567]: Reg. 22 in force at 6.4.2023, see reg. 1(2)

[^key-f45693b7198f5010c5a8c4f95322c51e]: Reg. 36 in force at 6.4.2023, see reg. 1(2)

[^key-843d8b2cd99d15bd4c4e7cfe9ef556d7]: Reg. 37 in force at 6.4.2023, see reg. 1(2)

[^key-2c7e3b32862ada770eea7f8f91feadd2]: Reg. 38 in force at 6.4.2023, see reg. 1(2)

[^key-4984dce857b3836231bec30bec5d9b6a]: Reg. 40 in force at 6.4.2023, see reg. 1(2)

[^key-1bef1fe9a4201be6f05f315b04942e8d]: Reg. 41 in force at 6.4.2023, see reg. 1(2)

[^key-0ca3100f07abd927a2e0be3a5f2a2e74]: Reg. 42 in force at 6.4.2023, see reg. 1(2)

[^key-f677b1852f3bec7f375a1229d01b690e]: Reg. 44 in force at 6.4.2023, see reg. 1(2)

[^key-790623bdc727d0a0b3a66465eb5a893b]: Reg. 11 in force at 6.4.2023, see reg. 1(2)

[^key-8f898ead1cac85b3f22ec4d64c00954c]: Reg. 13 in force at 6.4.2023, see reg. 1(2)

[^key-fd9246a606389a4b204f7cca64e3ee57]: Reg. 15 in force at 6.4.2023, see reg. 1(2)

[^key-73a2f501e2eeeb7ed4ee3cd0ec1d9416]: Reg. 34 in force at 6.4.2023, see reg. 1(2)

[^key-865299c0957f78418fca5f8fb66922d1]: Reg. 2 in force at 6.4.2023, see reg. 1(2)

[^key-71e0a62f86faf310c90be3b0f5063014]: Reg. 4 in force at 6.4.2023, see reg. 1(2)

[^key-19aa374b46965eb68275eec7a2ecd95f]: Reg. 10 in force at 6.4.2023, see reg. 1(2)

[^key-9b53834ce6ea1cdbf24edbd501e5d162]: Reg. 12 in force at 6.4.2023, see reg. 1(2)

[^key-92512ddc89eb4554c76ca8ade6f818dc]: Reg. 14 in force at 6.4.2023, see reg. 1(2)

[^key-e4f8c33932050285752d0bdeee21dcd9]: Reg. 16 in force at 6.4.2023, see reg. 1(2)

[^key-bf2d50ada1e54f1874ccfa3fe8f4e82a]: Reg. 17 in force at 6.4.2023, see reg. 1(2)

[^key-67efe8f1cb1bec591b422fca1df31b42]: Reg. 18 in force at 6.4.2023, see reg. 1(2)

[^key-c4a9eda7d32d4497451d83b87ca8715e]: Reg. 19 in force at 6.4.2023, see reg. 1(2)

[^key-01774491ec2c3aa05b1be25241c1140c]: Reg. 21 in force at 6.4.2023, see reg. 1(2)

[^key-eab3fd1056873d5b246d037e40cc0db5]: Reg. 29 in force at 6.4.2023, see reg. 1(2)

[^key-03efd30583e8540895bf744009ad85d2]: Reg. 30 in force at 6.4.2023, see reg. 1(2)

[^key-c4f1984b2c86ae4fb2bd6ba04c6048dc]: Reg. 32 in force at 6.4.2023, see reg. 1(2)

[^key-a7bfc3d3fe6a5d29cb99a9499f25a3f5]: Reg. 43 in force at 6.4.2023, see reg. 1(2)

[^key-778aebd9be87d3362d4d194f0bf40906]: 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))

[^key-3ffed724d32eb64886d48309230c7c8d]: 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))

[^key-b2e55f08d735496fed4ef7d579c2fcdf]: 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))

[^key-3746b19ff9e31f3d959eae0bafb91795]: 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))

[^key-3299d19825c09ca851cb08d8b456937e]: 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))

[^key-1538d4a2f7be423701123651bfa079ca]: 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))

[^key-2ca0e63648229111df46252ff88b897c]: 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))

[^key-dda0136a9a33ed3c9c465e14e59e752c]: 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))

[^key-5ce36f85fece681412f7e505d50fa675]: 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))

[^key-55c0bff49b6c4d73fd8748ef0ca9ebae]: 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))

[^key-5a0e356e14145137064b88f4a40d21da]: 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))

[^key-6672fc8ff01853d0901847ae796d8876]: 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))

[^key-01db7e917762d0354dd268730e083c51]: 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))

[^key-9db137eb2514cc2de69ca61f7ebb77ca]: 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)

[^key-7a0ab83ba3225329fe3db6c9cd3f8331]: 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)

[^key-ffbb8ccc29b731fa9e80216d7f82ea92]: 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)

[^key-9dc34584bece8ad7f3b5d2f6704b6cf9]: 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)

[^key-7bb20bb45272c2428a23a09634197c94]: 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)

[^key-d9a9b906280e0e64b51c5171f4825744]: 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)

[^key-5659113b579539554221d7b8c6e223f5]: 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)