The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (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
5 Top-up payments
(1) Section 208 of FA 2004 (unauthorised payments charge) has effect, in relation to a top-up payment, as if— (a) in subsection (2) for “person” there were substituted “persons”; (b) in subsection (2)(a) for “is the person” there were substituted “are the person and the scheme administrator”; (c) in subsection (2)(b) for “is the recipient” there were substituted “are the recipient and the scheme administrator”. (2) Section 240 of FA 2004 (scheme sanction charge: amount of charge) has effect, in relation to a top-up payment, as if— (a) in subsection (1) “40%” were replaced with “15%”; (b) subsections (2) to (4) were omitted. (3) Section 241 of FA 2004 (scheme sanction charge: scheme chargeable payment) has effect as if an interest payment were specified in subsection (2) as an unauthorised payment that is exempt from being scheme chargeable.
5 Top-up payments
(1) Section 208 of FA 2004 (unauthorised payments charge) has effect, in relation to a top-up payment, as if— (a) in subsection (2) for “person” there were substituted “persons”; (b) in subsection (2)(a) for “is the person” there were substituted “are the person and the scheme administrator”; (c) in subsection (2)(b) for “is the recipient” there were substituted “are the recipient and the scheme administrator”. (2) Section 240 of FA 2004 (scheme sanction charge: amount of charge) has effect, in relation to a top-up payment, as if— (a) in subsection (1) “40%” were replaced with “15%”; (b) subsections (2) to (4) were omitted. (3) Section 241 of FA 2004 (scheme sanction charge: scheme chargeable payment) has effect as if an interest payment were specified in subsection (2) as an unauthorised payment that is exempt from being scheme chargeable.
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