The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025
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4 Meaning of “excess amount”, “excess individual amount” and “excess scheme amount”
(1) In this Part “excess amount”, “excess individual amount” and “excess scheme amount” have the following meanings. (2) An “excess amount” is the amount by which the amount paid to HMRC by a scheme administrator in respect of a relevant charge that arose on the making of a historic payment exceeds, as a result of a relevant rectification provision, the amount of the liability for the relevant charge. (3) An excess amount is an “excess individual amount” if the relevant charge was an unauthorised payments charge that was paid by the scheme administrator on behalf of an individual. (4) An excess amount is an “excess scheme amount” if the relevant charge was a scheme sanction charge.
4 Meaning of “excess amount”, “excess individual amount” and “excess scheme amount”
(1) In this Part “excess amount”, “excess individual amount” and “excess scheme amount” have the following meanings. (2) An “excess amount” is the amount by which the amount paid to HMRC by a scheme administrator in respect of a relevant charge that arose on the making of a historic payment exceeds, as a result of a relevant rectification provision, the amount of the liability for the relevant charge. (3) An excess amount is an “excess individual amount” if the relevant charge was an unauthorised payments charge that was paid by the scheme administrator on behalf of an individual. (4) An excess amount is an “excess scheme amount” if the relevant charge was a scheme sanction charge.
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