The National Health Service Pension Schemes (Amendment) Regulations 2025
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Change 1
29 Amendment of Schedule 3
(1) Schedule 3 (administrative matters) paragraph 16 (deduction of tax) is amended as follows. (2) In sub-paragraph (2), after “these Regulations” insert “, before 6th April 2024,”. (3) After sub-paragraph (2) insert— (2A) If a person’s entitlement to a lump sum under these Regulations, on or after 6th April 2024, constitutes a relevant benefit crystallisation event for the purposes of section 637Q or section 637S of the Income Tax (Earnings and Pensions) Act 2003, the scheme administrator must 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, and (c) the person liable for that tax. . (4) In sub-paragraph (7), after “these regulations” insert “, before 6th April 2024,”. (5) After sub-paragraph (7) insert— (7A) A person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, must, whether or not he intends to rely on entitlement to transitional protection, or to enhanced protection), give to the scheme administrator such information as will enable the scheme administrator to 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, and (c) the person liable for that tax. . (6) In sub-paragraph (8)— (a) for “claiming” substitute “entitled to”; (b) after “these regulations” insert “, before 6th April 2024,”. (7) After sub-paragraph (8) insert— (8A) If a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, intends to rely on entitlement to an enhanced allowance by virtue of the provisions listed in section 256(1) of the 2004 Act (enhanced allowance regulations), that person must give to the scheme administrator— (a) the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 in respect of that entitlement; and (b) the information referred to in paragraph (7A). . (8) In sub-paragraph (9)— (a) for “claiming” substitute “entitled to”; (b) after “these regulations” insert “, before 6th April 2024,”. (9) After sub-paragraph (9) insert— (9A) If a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024 intends to rely on entitlement to transitional protection in accordance with paragraph 14 of Schedule 18 to the Finance Act 2011, paragraph 1 of Schedule 22 to the Finance Act 2013 or parts 1 and 3 of Schedule 4 to the Finance Act 2016 that person must give to the scheme administrator— (a) the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 or Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013 in respect of that entitlement; and (b) the information referred to in sub-paragraph (7A). . (10) In sub-paragraph (10)— (a) for “claiming” substitute “entitled to”; (b) after “these regulations” insert “, before 6th April 2024”. (11) After sub-paragraph (10) insert— (10A) If a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, intends to rely on entitlement to individual protection in accordance with paragraph 1 of Schedule 6 to the Finance Act 2014, that person must give to the scheme administrator— (a) the reference number issued by the Commissioners under the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 in respect of that entitlement; and (b) the information referred to in paragraph (7A). . (12) In sub-paragraph (11)— (a) after “sub-paragraph (7)” insert “or (7A)”; (b) after “sub-paragraph (8)(a),” insert “8A(a),”; (c) after “(9)(a)” insert “, (9A)(a),”; (d) after “(9A)(a),” omit “or”; (e) after “(10)(a)” insert “or (10A)(a)”. (13) In sub-paragraph (12), after “Where the person” insert “entitled to a benefit under these Regulations, before 6th April 2024,”. (14) After sub-paragraph (12) insert— (12A) Where the person entitled to a lump sum under these Regulations, on or after 6th April 2024, fails to provide all, or part of, the information referred to in paragraph (7A) or, as the case may be, reference numbers referred to in sub-paragraph 8A(a), 9A(a) and 10A(a) within the time limits specified, the scheme administrator may deem that the person is liable for the tax payable in respect of the whole of the lump sum. .
29 Amendment of Schedule 3
(1) Schedule 3 (administrative matters) paragraph 16 (deduction of tax) is amended as follows. (2) In sub-paragraph (2), after “these Regulations” insert “, before 6th April 2024,”. (3) After sub-paragraph (2) insert— (2A) If a person’s entitlement to a lump sum under these Regulations, on or after 6th April 2024, constitutes a relevant benefit crystallisation event for the purposes of section 637Q or section 637S of the Income Tax (Earnings and Pensions) Act 2003, the scheme administrator must 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, and (c) the person liable for that tax. . (4) In sub-paragraph (7), after “these regulations” insert “, before 6th April 2024,”. (5) After sub-paragraph (7) insert— (7A) A person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, must, whether or not he intends to rely on entitlement to transitional protection, or to enhanced protection), give to the scheme administrator such information as will enable the scheme administrator to 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, and (c) the person liable for that tax. . (6) In sub-paragraph (8)— (a) for “claiming” substitute “entitled to”; (b) after “these regulations” insert “, before 6th April 2024,”. (7) After sub-paragraph (8) insert— (8A) If a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, intends to rely on entitlement to an enhanced allowance by virtue of the provisions listed in section 256(1) of the 2004 Act (enhanced allowance regulations), that person must give to the scheme administrator— (a) the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 in respect of that entitlement; and (b) the information referred to in paragraph (7A). . (8) In sub-paragraph (9)— (a) for “claiming” substitute “entitled to”; (b) after “these regulations” insert “, before 6th April 2024,”. (9) After sub-paragraph (9) insert— (9A) If a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024 intends to rely on entitlement to transitional protection in accordance with paragraph 14 of Schedule 18 to the Finance Act 2011, paragraph 1 of Schedule 22 to the Finance Act 2013 or parts 1 and 3 of Schedule 4 to the Finance Act 2016 that person must give to the scheme administrator— (a) the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 or Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013 in respect of that entitlement; and (b) the information referred to in sub-paragraph (7A). . (10) In sub-paragraph (10)— (a) for “claiming” substitute “entitled to”; (b) after “these regulations” insert “, before 6th April 2024”. (11) After sub-paragraph (10) insert— (10A) If a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, intends to rely on entitlement to individual protection in accordance with paragraph 1 of Schedule 6 to the Finance Act 2014, that person must give to the scheme administrator— (a) the reference number issued by the Commissioners under the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 in respect of that entitlement; and (b) the information referred to in paragraph (7A). . (12) In sub-paragraph (11)— (a) after “sub-paragraph (7)” insert “or (7A)”; (b) after “sub-paragraph (8)(a),” insert “8A(a),”; (c) after “(9)(a)” insert “, (9A)(a),”; (d) after “(9A)(a),” omit “or”; (e) after “(10)(a)” insert “or (10A)(a)”. (13) In sub-paragraph (12), after “Where the person” insert “entitled to a benefit under these Regulations, before 6th April 2024,”. (14) After sub-paragraph (12) insert— (12A) Where the person entitled to a lump sum under these Regulations, on or after 6th April 2024, fails to provide all, or part of, the information referred to in paragraph (7A) or, as the case may be, reference numbers referred to in sub-paragraph 8A(a), 9A(a) and 10A(a) within the time limits specified, the scheme administrator may deem that the person is liable for the tax payable in respect of the whole of the lump sum. .
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