PART 2Modifications of Part 4 of the Finance Act 2004
CHAPTER 6Fixed protection 2016
Final salary uplift under local government scheme ignoredI141
1
Any increase in an individual’s rights as a result of regulations made under section 78(1) of PSPJOA 2022 (final salary benefits in local government schemes) is to be ignored for the purposes of sub-paragraph (1)(b) of paragraph 4 of Schedule 4 to FA 2016 (protection-cessation events: benefit accrual).
2
This regulation is treated as always having had effect.