The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026
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Change 1
4 Amendment of regulation 9 of the 2023 Regulations
(1) Regulation 9 of the 2023 Regulations (Chapter 1 schemes: operation of scheme pays for 2022-23) is amended as follows. (2) In sub-paragraph (2)(b), for everything before the text to be treated as substituted for paragraph (a), substitute— (b) subsection (3) has effect as if— (i) in the opening words of that subsection, after “the individual may give a notice to the scheme administrator of the pension scheme” there were inserted “, or to His Majesty’s Revenue and Customs, by digital means, for onward transmission to the scheme administrator,”; and (ii) for paragraph (a) there were substituted— . (3) In paragraph (2), after sub-paragraph (2)(e) insert— (f) for the purposes of subsection (7), a notice which is given by the individual to HMRC by digital means is treated as having been received by the scheme administrator when HMRC send the notice to the scheme administrator. . (4) For paragraph (3) substitute— (3) In the application of section 237BA of FA 2004 in relation to a scheme pays notice given in relation to a Chapter 1 scheme for the tax year 2022-23 by an individual who has any remediable service in any earlier tax year— (a) the reference in subsection (2) of that section to 31st July is to be read as a reference to 6th July 2027; and (b) for the purposes of subsection (2) of that section a scheme pays notice which is given by the individual to HMRC by digital means is treated as having been given to the scheme administrator at the same time. (3ZA) In the application of section 254 of FA 2004 (accounting for tax by scheme administrators) in relation to a scheme pays notice given in relation to a Chapter 1 scheme for the tax year 2022-23 by an individual who has any remediable service in any earlier tax year, for the purposes of subsection (7A)(b), a scheme pays notice which is given by the individual to HMRC by digital means is treated as having been received by the scheme administrator when HMRC send the notice to the scheme administrator. . (5) In paragraph (3A), in sub-paragraph (c), omit the words “5th July 2030 or, where the condition in paragraph (4) is met,”. (6) Omit paragraphs (4) and (5).
4 Amendment of regulation 9 of the 2023 Regulations
(1) Regulation 9 of the 2023 Regulations (Chapter 1 schemes: operation of scheme pays for 2022-23) is amended as follows. (2) In sub-paragraph (2)(b), for everything before the text to be treated as substituted for paragraph (a), substitute— (b) subsection (3) has effect as if— (i) in the opening words of that subsection, after “the individual may give a notice to the scheme administrator of the pension scheme” there were inserted “, or to His Majesty’s Revenue and Customs, by digital means, for onward transmission to the scheme administrator,”; and (ii) for paragraph (a) there were substituted— . (3) In paragraph (2), after sub-paragraph (2)(e) insert— (f) for the purposes of subsection (7), a notice which is given by the individual to HMRC by digital means is treated as having been received by the scheme administrator when HMRC send the notice to the scheme administrator. . (4) For paragraph (3) substitute— (3) In the application of section 237BA of FA 2004 in relation to a scheme pays notice given in relation to a Chapter 1 scheme for the tax year 2022-23 by an individual who has any remediable service in any earlier tax year— (a) the reference in subsection (2) of that section to 31st July is to be read as a reference to 6th July 2027; and (b) for the purposes of subsection (2) of that section a scheme pays notice which is given by the individual to HMRC by digital means is treated as having been given to the scheme administrator at the same time. (3ZA) In the application of section 254 of FA 2004 (accounting for tax by scheme administrators) in relation to a scheme pays notice given in relation to a Chapter 1 scheme for the tax year 2022-23 by an individual who has any remediable service in any earlier tax year, for the purposes of subsection (7A)(b), a scheme pays notice which is given by the individual to HMRC by digital means is treated as having been received by the scheme administrator when HMRC send the notice to the scheme administrator. . (5) In paragraph (3A), in sub-paragraph (c), omit the words “5th July 2030 or, where the condition in paragraph (4) is met,”. (6) Omit paragraphs (4) and (5).
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