The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026
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Change 1
1 Citation, commencement and effect
(1) These Regulations may be cited as the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026. (2) These Regulations come into force on 14th July 2026 and have effect so as to modify enactments in their application in relation to a relevant person. (3) Regulations 3, 4 and 14 have effect as if, when the provisions which they amend were made, those provisions contained the amendments made by these Regulations. (4) Regulations 5 to 8 have effect for the tax year 2023 - 24 and subsequent tax years. (5) Regulations 9 to 12 and 15 have effect for the tax year 2014 - 15 and subsequent tax years.
1 Citation, commencement and effect
(1) These Regulations may be cited as the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026. (2) These Regulations come into force on 14th July 2026 and have effect so as to modify enactments in their application in relation to a relevant person. (3) Regulations 3, 4 and 14 have effect as if, when the provisions which they amend were made, those provisions contained the amendments made by these Regulations. (4) Regulations 5 to 8 have effect for the tax year 2023 - 24 and subsequent tax years. (5) Regulations 9 to 12 and 15 have effect for the tax year 2014 - 15 and subsequent tax years.
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