The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 No. 912

PART 5 Amendments to the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023

Amendments to the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023

24.  In regulation 9 (Chapter 1 schemes: operation of scheme pays for 2022-23)—

(a) after paragraph (2)(c) insert—

“(d) subsection (5)(a) has effect as if “(but subject to subsection (6))” were omitted;

(e) subsection (6) is to be ignored.”;

(b) in paragraph (4)(b) omit “or deceased”;

(c) in paragraph (5) omit “or deceased”.