The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025
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Change 1
4 Payment of pension benefits: pension arrears
(1) This regulation applies where— (a) as a result of a rectification exercise, there is an increase in the rate of scheme pension payable to a member, or dependants’ scheme pension payable to a dependant of a member, under a relevant pension scheme, (b) if the rectification exercise had been retrospective, that increase would have taken effect from an earlier date, and (c) a payment is made to a specified individual that represents the amount of arrears that would have accrued if the increase was payable from that earlier date. (2) In paragraph (1)(c), “specified individual” means an individual who is— (a) the member, (b) a dependant of the member, (c) no longer a dependant of the member, but who previously met the condition in paragraph 15(2) of Schedule 28 to FA 2004 (meaning of dependant: child of the member), or (d) the personal representative of a deceased individual who fell within sub-paragraph (a), (b) or (c). (3) The payment is to be treated— (a) as falling within section 164(1) of FA 2004, and (b) for the purposes of Part 9 of ITEPA 2003 (pension income), as pension paid under a registered pension scheme accruing in the tax year in which the payment is made.
4 Payment of pension benefits: pension arrears
(1) This regulation applies where— (a) as a result of a rectification exercise, there is an increase in the rate of scheme pension payable to a member, or dependants’ scheme pension payable to a dependant of a member, under a relevant pension scheme, (b) if the rectification exercise had been retrospective, that increase would have taken effect from an earlier date, and (c) a payment is made to a specified individual that represents the amount of arrears that would have accrued if the increase was payable from that earlier date. (2) In paragraph (1)(c), “specified individual” means an individual who is— (a) the member, (b) a dependant of the member, (c) no longer a dependant of the member, but who previously met the condition in paragraph 15(2) of Schedule 28 to FA 2004 (meaning of dependant: child of the member), or (d) the personal representative of a deceased individual who fell within sub-paragraph (a), (b) or (c). (3) The payment is to be treated— (a) as falling within section 164(1) of FA 2004, and (b) for the purposes of Part 9 of ITEPA 2003 (pension income), as pension paid under a registered pension scheme accruing in the tax year in which the payment is made.
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