The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025
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Change 1
2 Interpretation of Part 2
(1) In this Part— “Chapter 1 scheme” and “Chapter 1 legacy scheme” have the same meanings as in Chapter 1 of Part 1 of PSPJOA 2022; “event report” means a report required by regulation 3(1) of the Registered Pension Schemes (Provision of Information) Regulations 2006 (provision of information by scheme administrator to the Commissioners); “HMRC” means His Majesty’s Revenue and Customs; “offset” means offset in accordance with regulation 7(2) or (3); “reclaimed” means reclaimed in accordance with regulation 7(4); “relevant charge” means— an unauthorised payments charge that was paid by a scheme administrator on behalf of an individual, or a scheme sanction charge; “relevant period” means a period of three months ending with 31st March, 30th June, 30th September or 31st December; “relevant rectification provision” means— section 2(1) of PSPJOA 2022 (remediable service treated as pensionable under Chapter 1 legacy schemes); section 6(5) of PSPJOA 2022 (immediate choice to receive new scheme benefits); section 10(4) of PSPJOA 2022 (deferred choice to receive new scheme benefits); regulation 19 of the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (lump sum unauthorised payment already paid: repayment of overpaid amount to scheme); “repayment interest” means interest calculated in accordance with regulation 8; “return” means a return under regulation 9. (2) Expressions used in this Part, unless otherwise provided, have the same meaning as in Part 4 of FA 2004 (pension schemes etc).
2 Interpretation of Part 2
(1) In this Part— “Chapter 1 scheme” and “Chapter 1 legacy scheme” have the same meanings as in Chapter 1 of Part 1 of PSPJOA 2022; “event report” means a report required by regulation 3(1) of the Registered Pension Schemes (Provision of Information) Regulations 2006 (provision of information by scheme administrator to the Commissioners); “HMRC” means His Majesty’s Revenue and Customs; “offset” means offset in accordance with regulation 7(2) or (3); “reclaimed” means reclaimed in accordance with regulation 7(4); “relevant charge” means— an unauthorised payments charge that was paid by a scheme administrator on behalf of an individual, or a scheme sanction charge; “relevant period” means a period of three months ending with 31st March, 30th June, 30th September or 31st December; “relevant rectification provision” means— section 2(1) of PSPJOA 2022 (remediable service treated as pensionable under Chapter 1 legacy schemes); section 6(5) of PSPJOA 2022 (immediate choice to receive new scheme benefits); section 10(4) of PSPJOA 2022 (deferred choice to receive new scheme benefits); regulation 19 of the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (lump sum unauthorised payment already paid: repayment of overpaid amount to scheme); “repayment interest” means interest calculated in accordance with regulation 8; “return” means a return under regulation 9. (2) Expressions used in this Part, unless otherwise provided, have the same meaning as in Part 4 of FA 2004 (pension schemes etc).
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