http://www.legislation.gov.uk/id/uksi/2023/113

http://www.legislation.gov.uk/uksi/2023/113/regulation/1/made

The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023

King's Printer of Acts of Parliament

2023-02-06

INCOME TAX

CAPITAL GAINS TAX

INHERITANCE TAX

These Regulations make modifications for the purposes of applying the correct tax treatment to public service pension schemes which are affected by the rectification of discrimination provisions contained in the Public Service Pensions and Judicial Offices Act 2022 (c. 7) (“PSPJOA 2022”). Modifications are made to enactments in their application in relation to a relevant person under the authority of section 11(2) and (3) of the Finance Act 2022 (c. 3). Authority for the retrospective effect of certain modifications made by these Regulations is provided for by section 11(4)(a) of the Finance Act 2022.

The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023

reg. 8(3)(d)

(e)

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

reg. 23(a)

reg. 1(3)

reg. 1(2)

The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023

reg. 9(2)(d)

(e)

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

reg. 24(a)

reg. 1(3)

reg. 1(2)

The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023

reg. 11(5A)

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

reg. 25

reg. 1(3)

reg. 1(2)

The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023

reg. 15(4A)

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

reg. 27

reg. 1(3)

reg. 1(2)

The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023

reg. 34(4A)

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

reg. 29

reg. 1(3)

reg. 1(2)

PART 1Introductory

Citation, commencement and effect1

1

These Regulations may be cited as the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023.

2

These Regulations come into force on 6th April 2023.

3

These Regulations have effect so as to modify enactments in their application in relation to a relevant person2.