The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
7 Income tax and authorised member payments
(1) No liability to income tax arises in respect of the qualifying amount of a tax redress payment. (2) Where a tax redress payment is made by a relevant pension scheme, the qualifying amount of that payment is to be treated as falling within section 164(1) of FA 2004. (3) In this regulation, the “qualifying amount” of a tax redress payment means an amount that is specified as such in the following provisions of this Part.
7 Income tax and authorised member payments
(1) No liability to income tax arises in respect of the qualifying amount of a tax redress payment. (2) Where a tax redress payment is made by a relevant pension scheme, the qualifying amount of that payment is to be treated as falling within section 164(1) of FA 2004. (3) In this regulation, the “qualifying amount” of a tax redress payment means an amount that is specified as such in the following provisions of this Part.
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