Finance Act 2022

11 Public service pension schemes: rectification of unlawful discrimination

(1) The Treasury may by regulations made by statutory instrument make provision of the kind mentioned in subsection (2) in consequence of, or otherwise in connection with, the discrimination rectification provisions.

(2) The provision referred to in subsection (1) is provision modifying any relevant tax enactment in its application in relation to a relevant person.

(3) In subsection (2)—

• “relevant tax enactment” means—

  (a)

  an enactment contained in or made under Part 4 of FA 2004 (pension schemes etc),

  (b)

  an enactment contained in or made under Schedule 15 to FA 2020 (tax relief for scheme payments etc), or

  (c)

  an enactment contained in the Income Tax Acts, or relating to capital gains tax, that is not within paragraph (a) or (b);

• “relevant person” means a person—

  (a)

  who has any remediable service in an employment or office,

  (b)

  who has any rights or obligations under or in relation to a public service pension scheme that are determined by reference to, or are otherwise affected by, another person’s remediable service in an employment or office, or

  (c)

  to whom, or by whom, any amounts are paid or payable under the discrimination rectification provisions.

(4) Regulations under this section may—

(a) make retrospective provision;

(b) make different provision for different cases;

(c) make consequential, incidental or supplemental provision.

(5) A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.

(6) In this section “the discrimination rectification provisions” means—

(a) Chapters 1 to 3 of Part 1 of PSPJOA 2022 and any provision made under those Chapters,

(b) any provision made under Chapter 4 of that Part of that Act, and

(c) any provision contained in scheme regulations that is made—

(i) under provision contained in Part 1 of PSPJOA 2022, or

(ii) under section 3(2)(c) of PSPA 2013 or section 3(2)(c) of PSPA(NI) 2014 (consequential etc provision in relation to Part 1 of PSPJOA 2022).

(7) In this section—

• “modifying” includes disapplying or supplementing;

• “PSPA 2013” means the Public Service Pensions Act 2013;

• “PSPA(NI) 2014” means the Public Service Pensions Act (Northern Ireland) 2014 (c. 2 (N.I.));

• “PSPJOA 2022” means the Public Service Pensions and Judicial Offices Act 2022;

• “public service pension scheme” has the same meaning as in Part 4 of FA 2004 (see section 150 of that Act);

• “remediable service” means remediable service within the meaning of Chapter 1, 2 or 3 of Part 1 of PSPJOA 2022;

• “scheme regulations” means scheme regulations within the meaning of PSPA 2013 or PSPA(NI) 2014.