The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025
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3 Meaning of “historic payment”, “top-up payment” and “interest payment”
(1) In this Part “historic payment”, “top-up payment” and “interest payment” have the following meanings. (2) “Historic payment” means a payment of a lump sum under a Chapter 1 legacy scheme to an individual with remediable service where— (a) an amount of the payment was an unauthorised member payment, (b) the scheme administrator paid the resulting unauthorised payments charge on behalf of the individual, and (c) as a result of a relevant rectification provision, the amount of the payment that was an unauthorised member payment has reduced. (3) “Top-up payment” means an unauthorised member payment made under a Chapter 1 scheme on or after 1st October 2023 that is— (a) made, as a result of a relevant rectification provision, in respect of the same individual and for the same reason as a historic payment, or (b) an interest payment. (4) “Interest payment” means a payment of interest, in respect of an amount within paragraph (3)(a), which is payable by virtue of scheme regulations made under section 26 of PSPJOA 2022 in accordance with— (a) direction 14(5) and (6) of the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions 2022, or (b) direction 14(5) and (6) of the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions (Northern Ireland) 2023.
3 Meaning of “historic payment”, “top-up payment” and “interest payment”
(1) In this Part “historic payment”, “top-up payment” and “interest payment” have the following meanings. (2) “Historic payment” means a payment of a lump sum under a Chapter 1 legacy scheme to an individual with remediable service where— (a) an amount of the payment was an unauthorised member payment, (b) the scheme administrator paid the resulting unauthorised payments charge on behalf of the individual, and (c) as a result of a relevant rectification provision, the amount of the payment that was an unauthorised member payment has reduced. (3) “Top-up payment” means an unauthorised member payment made under a Chapter 1 scheme on or after 1st October 2023 that is— (a) made, as a result of a relevant rectification provision, in respect of the same individual and for the same reason as a historic payment, or (b) an interest payment. (4) “Interest payment” means a payment of interest, in respect of an amount within paragraph (3)(a), which is payable by virtue of scheme regulations made under section 26 of PSPJOA 2022 in accordance with— (a) direction 14(5) and (6) of the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions 2022, or (b) direction 14(5) and (6) of the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions (Northern Ireland) 2023.
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