The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2011

Amendment of regulation T2A

9.  Regulation T2A (deduction of tax: further provisions)(1) is amended as follows—

(a) in paragraph (11), for “35 per cent” substitute “55 per cent”; and

(b) after paragraph (11), insert—

“(11A) Where—

(a) a lump sum on death is payable in accordance with regulation F2 (member dies after pension becomes payable); and

(b) that lump sum is payable in respect of a member who had reached the age of 75 at the date of the member’s death,

the scheme administrator shall deduct tax at the rate referred to in paragraph (11) from the lump sum payable in accordance with section 206 of the 2004 Act.

(11B) Where—

(a) the Secretary of State’s liability to pay a pension under regulation E1 (normal retirement pension) is discharged by the payment of a lump sum in accordance with paragraph (4) of that regulation; and

(b) that lump sum payment is made to a member who has reached the age of 75,

the scheme administrator shall deduct tax at the rate of 55 per cent (or such other amount as applies from time to time) from the lump sum payable in accordance with section 205A of the 2004 Act.”.

(1)

Regulation T2A was inserted by S.I.2006/600, regulation 18.