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The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025

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  1. Introductory Text

  2. Part 1 Introductory

    1. 1.Citation, commencement and effect

  3. Part 2 Unauthorised payments

    1. Chapter 1 Interpretation

      1. 2.Interpretation of Part 2

      2. 3.Meaning of “historic payment”, “top-up payment” and “interest payment”

      3. 4.Meaning of “excess amount”, “excess individual amount” and “excess scheme amount”

    2. Chapter 2 Top-up payments and excess amounts

      1. 5.Top-up payments

      2. 6.Top-up payments: deduction from payment

      3. 7.Excess amounts

      4. 8.Excess amounts: repayment interest

    3. Chapter 3 Administration

      1. 9.Returns

      2. 10.Assessment

      3. 11.Repayment

      4. 12.Recovery of overpayments

      5. 13.Power to withdraw assessments

      6. 14.Obligations under other enactments

      7. 15.Interest and penalties

      8. 16.Electronic communications

      9. 17.Split schemes

      10. 18.Amendment of the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023

  4. Part 3 Miscellaneous provisions

    1. 19.Modification of the Finance Act 2016

    2. 20.Amendment of the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023

  5. Signature

    1. Schedule

      Content of return

      1. 1.Prescribed information

      2. 2.The scheme information is— (a) the pension scheme name and...

      3. 3.The declarations are— (a) a declaration as to the accuracy...

      4. 4.(1) The individual information is— (a) the individual’s name, and...

      5. 5.(1) The historic payment information is— (a) the date of...

      6. 6.(1) The top-up payment information is— (a) the nature, amount...

      7. 7.(1) The excess amount information is— (a) whether the excess...

      8. 8.The individual calculation is a calculation showing, in respect of...

      9. 9.The scheme administrator calculation is a calculation showing, in respect...

  7. Explanatory Note

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