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The National Health Service Pension Schemes (Amendment) 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

What to do with it
As published

20 Amendment of regulation 3.J.8

(1) Regulation 3.J.8 (deduction of tax) is amended as follows. (2) In paragraph (2)(a), after “benefit crystallisation event” insert “, occurring on or before 6th April 2024,”. (3) After paragraph (2) insert— (2A) If a person becomes entitled to a lump sum under this Part which is a relevant benefit crystallisation event, occurring on or after 6th April 2024, then for the purposes of section 637Q or section 637S of the Income Tax (Earnings and Pensions) Act 2003, the Scheme administrator shall determine— (a) whether any tax is payable in respect of the lump sum in accordance with section 204 of the 2004 Act, and if so, (b) the amount of tax payable, and (c) the person liable for that tax. .

Your change, as a redline

20 Amendment of regulation 3.J.8

(1) Regulation 3.J.8 (deduction of tax) is amended as follows. (2) In paragraph (2)(a), after “benefit crystallisation event” insert “, occurring on or before 6th April 2024,”. (3) After paragraph (2) insert— (2A) If a person becomes entitled to a lump sum under this Part which is a relevant benefit crystallisation event, occurring on or after 6th April 2024, then for the purposes of section 637Q or section 637S of the Income Tax (Earnings and Pensions) Act 2003, the Scheme administrator shall determine— (a) whether any tax is payable in respect of the lump sum in accordance with section 204 of the 2004 Act, and if so, (b) the amount of tax payable, and (c) the person liable for that tax. .

One line that says what changes, such as "Halve the dog tax".

Who it helps, what it costs, what it fixes. It is what persuades people to support it.

How this law is officially changed

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Think it through

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Questions to start with
Think it through
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