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

1. Introductory Text

2. PART 1 Introductory

   1. 1. Citation, commencement and effect

   2. 2. Interpretation

3. PART 2 Annual allowance

   1. 3. Chapter 1 schemes: effect of extinguishment and creation of voluntary contributions rights

   2. 4. Chapter 1 legacy schemes: effect of variation of voluntary contributions rights where new scheme benefits election is made.

   3. 5. Chapter 1 schemes: additional pension commencement lump sum unavailable after voluntary contributions rights extinguished or varied

   4. 6. Chapter 1 schemes and judicial 2015 schemes: pension debits and pension credits

   5. 7. Chapter 1 legacy schemes: inward transfer, extinguishment and creation of PPA rights

4. PART 3 Benefits

   1. 8. Commutation payment: lump sum already paid

   2. 9. Commutation payment: additional lump sum paid for deceased member

   3. 10. Trivial commutation lump sum death benefit: lump sum already paid

   4. 11. Arrears of dependants’ scheme pension in payment: additional amounts paid for deceased member

   5. 12. Reduction of scheme pension where pension credit adjusted

   6. 13. Reduction of scheme pension in respect of voluntary contributions rights

   7. 14. Reduction of local government scheme pension in accordance with scheme regulations

   8. 15. Lump sum death benefit already paid: repayment of overpaid amount

   9. 16. Lifetime allowance excess lump sum: lump sum already paid

   10. 17. Lifetime allowance excess lump sum already paid: repayment of overpaid amount

   11. 18. Additional lifetime allowance excess lump sum: age of individual

   12. 19. Lump sum unauthorised payment already paid: repayment of overpaid amount to scheme

5. PART 4 Scheme sanction charge

   1. 20. Application required by schemes to reclaim overpayment of scheme sanction charge resulting from rectification

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

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

   2. 22. In regulation 7 (provision of information by scheme administrator to...

   3. 23. In regulation 8 (Chapter 1 schemes and judicial 2015 schemes:...

   4. 24. In regulation 9 (Chapter 1 schemes: operation of scheme pays...

   5. 25. In regulation 11 (Chapter 1 schemes: administrative provisions relating to...

   6. 26. In regulation 13 (Chapter 1 legacy schemes: effect of new...

   7. 27. In regulation 15 (judicial schemes and local government schemes: administrative...

   8. 28. In regulation 26 (serious ill-health lump sum: additional lump sum...

   9. 29. In regulation 34 (application required by schemes to reclaim overpayment...

7. PART 6 Administration

   1. CHAPTER 1 Introductory

      1. 30. Interpretation

   2. CHAPTER 2 Specified information

      1. 31. Provision of specified information

      2. 32. Specified information: due date for information

      3. 33. Preservation of documents

   3. CHAPTER 3 Assessments

      1. 34. Assessments: general

      2. 35. Assessments: time limits

      3. 36. Power to withdraw assessments

   4. CHAPTER 4 Repayments

      1. 37. Repayments: entitlement

      2. 38. Repayments: procedure

   5. CHAPTER 5 Recovery of overpayments

      1. 39. Recovery of overpayments

   6. CHAPTER 6 Penalties

      1. 40. Penalties for errors

   7. CHAPTER 7 Relevant modifications

      1. 41. Modifications of TMA 1970

      2. 42. Application and modification of FA 2009

      3. 43. Application and modification of the Income and Corporation Taxes (Electronic Communications) Regulations 2003

8. Signature

9. 1. SCHEDULE

      Specified information

10. Explanatory Note