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

Citation, commencement and effectU.K.

This section has no associated Explanatory Memorandum

1.—(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 person(1).

Commencement Information

I1Reg. 1 in force at 6.4.2023, see reg. 1(2)

(1)

“Relevant person” is defined in subsection (3) of section 11 of FA 2022 and “modifying” is defined in subsection (7) of that section.