The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023

[^f00063]: By virtue of regulation 2(2)(b), “unauthorised member payment” is defined in section 160(2) of FA 2004. Section 160 was amended by paragraph 3 of Schedule 21, and paragraph 3 of Schedule 23, to FA 2006 and paragraph 5 of Schedule 20 to FA 2007.

[^f00064]: Paragraph 7 of Schedule 1A to TMA 1970 was amended by paragraph 10 of Schedule 29 to the Finance Act 2001 (c. 9) and by S.I. 2009/56.

[^f00065]: Section 264 of FA 2004 was amended by paragraph 23(d) of Schedule 7 to FA 2014.

[^f00066]: 2009 c. 10. Section 101 of FA 2009 was amended by paragraphs 2 and 14 of Schedule 9 to the Finance (No. 3) Act 2010 (c. 33) (referred to in these footnotes as “F(No. 3)A 2010”), paragraph 20(2) of Schedule 22 to FA 2014 and paragraph 116 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22).

[^f00067]: Section 29 of TMA 1970 was substituted by section 191(1) of FA 1994. It was amended by paragraph 12 of Schedule 19, and Part 3(28) of Schedule 27, to FA 1998, section 88(2) of FA 2005, paragraph 71 of Schedule 36, and paragraph 3 of Schedule 39 to, FA 2008, paragraph 5 of Schedule 8 to TIOPA 2010, paragraph 46 of Schedule 7 to FA 2015, paragraph 20 of Schedule 14, and paragraph 14 of Schedule 15, to F(No. 2)A 2017 (c. 32), paragraph 25(6) of Schedule 2 to FA 2019 (c. 1) and section 97(1) of FA 2022.

[^f00068]: Section 102 of FA 2009 was amended by paragraphs 3(2) and (3) and 15 of Schedule 9 to F(No. 3)A 2010 and paragraph 2(a) and (b) of Schedule 29 to FA 2021.

[^f00069]: Schedule 55 to FA 2009 was amended by paragraph 723 of Schedule 1 to the Corporation Tax Act 2010, paragraphs 11, 13 and 14 of Schedule 10 and Schedule 12 to FA 2010 (c. 13), paragraphs 2(2) and (2A), 3, 4, 8, 9 and 11 of Schedule 10 to F(No. 3)A 2010, paragraphs 3, 5, 7, 8 and 9 of Schedule 50, and paragraph 8 of Schedule 51, to FA 2013, paragraph 5 of Schedule 33 to FA 2014, paragraphs 15, 18 and 19 of Schedule 20 to FA 2015, section 169(6) of, paragraphs 10 to 12 of Schedule 21, and paragraph 20(5) of Schedule 22 to, FA 2016, paragraph 4(2) of Schedule 11 to FA 2017, paragraph 118(2) of Schedule 8 to the Taxation (Cross-border Trade) Act 2018, and paragraph 2(2) of Schedule 15 and paragraph 39 of Schedule 27, to FA 2021.

[^f00070]: S.I. 2003/282 (“the 2003 Regulations”). The 2003 Regulations have been relevantly amended by Part 10 of Schedule 1 to the Statute Law (Repeals) Act 2013 (c. 2), and by S.I. 2005/3338, S.I. 2009/3218, S.I. 2010/2942, S.I. 2014/489 and S.I. 2023/221.

[^f00071]: Section 28J of TMA 1970 was inserted by paragraph 3 of Schedule 23 to FA 2016.

[^f00072]: By virtue of regulation 2(2)(a), “scheme pays notice” means a notice under section 237B(3) of FA 2004. Section 237B was inserted by paragraph 15 of Schedule 17 to FA 2011 and amended by paragraphs 119 and 129 of Schedule 46 to FA 2013, paragraph 68 of Schedule 1 to the Taxation of Pensions Act 2014, section 9(1) and (2) of FA 2022, and by S.I. 2015/80, S.I. 2015/1810 and S.I. 2019/201.

[^f00073]: Requests made to a scheme administrator to pay an amount of an annual allowance charge may be made outside the statutory provisions of FA 2004 and associated legislation. These requests are also referred to in regulation 10(2)(b) and 11(2)(d) of the 2023 Regulations, and more information can be found at https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm056300#IDAKEOLD.

[^f00074]: By virtue of regulation 2(2)(b), paragraph 1(2) of Schedule 29 to FA 2004 (authorised lump sums: lump sum rule) sets out that, if a pension commencement lump sum exceeds the permitted maximum, the excess amount is not a pension commencement lump sum. The “permitted maximum” is identified in paragraph 2 of that Schedule. Paragraph 1 was amended by paragraph 34 of Schedule 10 to FA 2005, paragraphs 11(1) to (3) and 24(3) of Schedule 20, and Part 3(2) of Schedule 27, to FA 2007, paragraphs 24, 62 and 79(1) and (2) of Schedule 16 to FA 2011 and section 51(1) and (3) of FA 2013.

[^f00075]: By virtue of regulation 2(2)(b), “lifetime allowance enhancement factors” has the meaning given in section 218(5) of FA 2004.

Editorial notes

[^key-b2a067a7a82f86943a5c8dc15ddb4e1b]: Reg. 1 in force at 14.9.2023, see reg. 1(2)

[^key-76b5307b7141e6fe4b99309407cd1022]: Reg. 2 in force at 14.9.2023, see reg. 1(2)

[^key-891d2c162ea967cc6652e34970f8ed8a]: Reg. 3 in force at 14.9.2023, see reg. 1(2)

[^key-5ae7a501417885914f0cc45284a94e3a]: Reg. 4 in force at 14.9.2023, see reg. 1(2)

[^key-9cf635881701d62e08a8b66fabf376b5]: Reg. 5 in force at 14.9.2023, see reg. 1(2)

[^key-8572784792bfbed76f907c8945573ff4]: Reg. 6 in force at 14.9.2023, see reg. 1(2)

[^key-fc22a477f6e0a195e28b9fec3a33c239]: Reg. 7 in force at 14.9.2023, see reg. 1(2)

[^key-f6dc9a3261d85fe463ec195e1c519cf5]: Reg. 8 in force at 14.9.2023, see reg. 1(2)

[^key-4542914acf85e31b39441f012d3f6318]: Reg. 9 in force at 14.9.2023, see reg. 1(2)

[^key-6bc3038ad8aba021872ce510e048a7d2]: Reg. 10 in force at 14.9.2023, see reg. 1(2)

[^key-7f29e0becdf9e976ad702aab0e603496]: Reg. 11 in force at 14.9.2023, see reg. 1(2)

[^key-0440cd032aace571e91dc38362cefeab]: Reg. 12 in force at 14.9.2023, see reg. 1(2)

[^key-b1267e2594a4ba43004f1f437ef543da]: Reg. 13 in force at 14.9.2023, see reg. 1(2)

[^key-d3c06f994e8fc378d875f7dad0d35f81]: Reg. 14 in force at 14.9.2023, see reg. 1(2)

[^key-bceb7747b1c7faf5a0b86a546e9c523a]: Reg. 15 in force at 14.9.2023, see reg. 1(2)

[^key-f2ab99e74c64391f98436a4bb544410a]: Reg. 16 in force at 14.9.2023, see reg. 1(2)

[^key-90ac294aefcc691ce6618016accbcdb1]: Reg. 17 in force at 14.9.2023, see reg. 1(2)

[^key-328efed5442a5c86056a678e8c4e209e]: Reg. 18 in force at 14.9.2023, see reg. 1(2)

[^key-5199612f1b46de2329052e59b5520697]: Reg. 19 in force at 14.9.2023, see reg. 1(2)

[^key-eff9ce3d2df03601828ff650b93d117c]: Reg. 20 in force at 14.9.2023, see reg. 1(2)

[^key-5c78011a4885a8c56d3dd8408e6a6698]: Reg. 21 in force at 14.9.2023, see reg. 1(2)

[^key-d5d4ccdcf441c3379e49ff4bb6c149ed]: Reg. 22 in force at 14.9.2023, see reg. 1(2)

[^key-ce9ef196812cf2c986a48dafc011ca3a]: Reg. 23 in force at 14.9.2023, see reg. 1(2)

[^key-c48276c624b8d2fb50b1ffe9cd090369]: Reg. 24 in force at 14.9.2023, see reg. 1(2)

[^key-dbb3e6cfcc877a610dd9e94cf4cb6124]: Reg. 25 in force at 14.9.2023, see reg. 1(2)

[^key-8a3411a66191a20e06113c385430a5a7]: Reg. 26 in force at 14.9.2023, see reg. 1(2)

[^key-a369d835425d35b7639b35fdfff5936e]: Reg. 27 in force at 14.9.2023, see reg. 1(2)

[^key-85f7ca17cf9c22986c8a6ca8307eb4a4]: Reg. 28 in force at 14.9.2023, see reg. 1(2)

[^key-c5600ad50c379c283c4cf5861c6fe063]: Reg. 29 in force at 14.9.2023, see reg. 1(2)

[^key-b4c76673ed0b41b0c4622bd7174c395c]: Reg. 30 in force at 14.9.2023, see reg. 1(2)

[^key-2cf9ee17c788c1312eb78ecaba287765]: Reg. 31 in force at 14.9.2023, see reg. 1(2)

[^key-16e47be6839cf7a14e0429330dae8f48]: Reg. 32 in force at 14.9.2023, see reg. 1(2)

[^key-4bd853f6833e59be3645acd543711d24]: Reg. 33 in force at 14.9.2023, see reg. 1(2)

[^key-38da56aec873ef8964f22c80f4df8f60]: Reg. 34 in force at 14.9.2023, see reg. 1(2)

[^key-c16db339469a12e086ad30968ec1c4dd]: Reg. 35 in force at 14.9.2023, see reg. 1(2)

[^key-85b9312f16a538221852679ba4025df1]: Reg. 36 in force at 14.9.2023, see reg. 1(2)

[^key-8d63712187333187974289f7d12b84b7]: Reg. 37 in force at 14.9.2023, see reg. 1(2)

[^key-260eca7bdcee7a45ddc707faa5ef13ce]: Reg. 38 in force at 14.9.2023, see reg. 1(2)

[^key-88027ec6fafc1777f4f0ae7a7a6d914d]: Reg. 39 in force at 14.9.2023, see reg. 1(2)

[^key-9e19ba2f95e1f031ee846075b1d4082b]: Reg. 40 in force at 14.9.2023, see reg. 1(2)

[^key-8ad46f3de3f09beb1dae0ade5299e2a7]: Reg. 41 in force at 14.9.2023, see reg. 1(2)

[^key-72b5981a6d203bf0ec1a174f54890e57]: Reg. 42 in force at 14.9.2023, see reg. 1(2)

[^key-b263d698c295a1ef24798509004efc31]: Reg. 43 in force at 14.9.2023, see reg. 1(2)

[^key-8545d493aa520428311a98be4cd5bc13]: Sch. in force at 14.9.2023, see reg. 1(2)

[^key-adbc9aef7358193121677ce438bd01d6]: Word in reg. 20(1) omitted (retrospective to 24.4.2025) by virtue of The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(5), 18(1)(a) (with reg. 18(2))

[^key-c8a343dccd743a96c3aac9abe19a94fd]: Reg. 20(1)(d) and word inserted (retrospective to 24.4.2025) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(5), 18(1)(b) (with reg. 18(2))

[^key-39d56fcc89bb40846112183dd0d0f0d7]: Words in reg. 20(7) substituted (retrospective to 24.4.2025) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(5), 18(1)(c) (with reg. 18(2))

[^key-20d331cd82cf1e6a323c35625860c73f]: Reg. 20(8)(a)(ia) inserted (retrospective to 24.4.2025) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(5), 18(1)(d) (with reg. 18(2))