Change 1 Article Choose an article Title and introductory text 1 Rates of tobacco products duty 2 Rate of duty on beer 3 Rates of duty on wine and made-wine 4 Duty stamps for spirits etc 5 Rates 6 Road fuel gas 7 Sulphur-free fuel 8 Definition of “fuel oil” 9 Mixing of rebated oil 10 Bioethanol 11 Biodiesel 12 Fuel substitutes 13 Warehousing 14 Treatment of certain energy products 15 General betting duty: pool betting 16 Rates of gaming duty 17 Amusement machine licence duty: rates 18 Fee for payment of duty by credit card 19 Disclosure of VAT avoidance schemes 20 Groups 21 Reverse charge on gas and electricity supplied by persons outside UK 22 Use of stock in trade cars for consideration less than market value 23 Charge and rates for 2004-05 24 Personal allowances for those aged 65 or more 25 Charge and main rate for financial year 2005 26 Small companies' rate and fraction for financial year 2004 27 Corporation tax starting rate and fraction for financial year 2004 28 The non-corporate distribution rate 29 Special rates of tax applicable to trusts 33 Provision not at arm’s length: temporary relaxation of liability to penalty 34 Payments of excessive interest etc 35 Elimination of double counting etc 36 Balancing payments and elections to pay tax instead 37 Commencement and transitional provisions 38 Expenses of management: companies with investment business 39 Accounting period to which expenses of management are referable 40 Expenses of insurance companies 41 Related amendments to other enactments 42 Commencement of sections 38 to 41 43 Companies with investment business: transitional provisions 44 Insurance companies: transitional provisions 45 Amounts reversing expenses of management deducted: charge to tax 46 Power to make consequential amendments 47 Insurance companies etc. 48 Loan relationships: miscellaneous amendments 49 Derivative contracts: miscellaneous amendments 50 Generally accepted accounting practice 51 Use of different accounting practices within a group of companies 52 Amendment of enactments that operate by reference to accounting practice 53 Treatment of expenditure on research and development 54 Trading profits etc. from securities: taxation of amounts taken to reserves 55 Duty of company to give notice of coming within charge to corporation tax 55A Section 55: exception to duty to give notice 56 Relief for community amateur sports clubs 57 Introduction 58 Sub-contractors 59 Contractors 60 Contract payments 61 Deductions on account of tax from contract payments 62 Treatment of sums deducted 62A Payments made in the knowledge of deliberate failures to comply 62B Returns made in the knowledge of deliberate failures to comply 62C Regulations 63 Registration for gross payment or for payment under deduction 64 Requirements for registration for gross payment 65 Change in control of company registered for gross payment 66 Cancellation of registration for gross payment 67 Registration for gross payment: appeals 68 Registration for payment under deduction: cancellation and appeals 69 Verification etc of registration status of sub-contractors 70 Periodic returns by contractors etc 70A Security for payments to HMRC 71 Collection and recovery of sums to be deducted 72 Penalties: false statements and documentation 72A Penalties: deliberate failures to comply 72B Penalties under section 72A: officers’ liability 72C Appeals in relation to a decision notice under section 72B 73 Regulations under this Chapter: supplementary 73A Designated international organisations: exemption from section 59 74 Meaning of “construction operations” 75 Meaning of “the Inland Revenue” etc and delegation of Board’s functions 76 Consequential amendments 77 Commencement and transitional provision 78 Childcare and childcare vouchers 79 Exemption for loaned computer equipment 80 Vans 81 Emergency vehicles 82 European travel expenses of MPs and other representatives 83 Giving through the self-assessment return 84 Charge to income tax by reference to enjoyment of property previously owned 85 Relief where national insurance contributions met by employee 86 Shares in employee-controlled companies and unconnected companies 87 Restricted securities with artificially depressed value 88 Shares under approved plans and schemes 89 Shares acquired on public offer 90 Associated persons etc. 91 Income of spouses: jointly held property 92 Minor amendments of or connected with ITEPA 2003 93 Enterprise investment scheme 94 Venture capital trusts 95 Corporate venturing scheme 96 Enterprise management incentives: subsidiaries 97 Introductory 98 Exemption from income tax for certain interest and royalty payments 99 Permanent establishments and “25% associates” 100 Interest payments: exemption notices 101 Payment of royalties without deduction at source 102 Claim for tax deducted at source from exempt interest or royalty payments 103 Special relationships 104 Anti-avoidance 105 Consequential amendments 106 Transitional provision 112 Computation of income etc subject to foreign tax and special withholding tax 113 Issue of certificate 114 Refusal to issue certificate and appeal against refusal 115 Supplementary 116 Restriction of gifts relief etc 117 Private residence relief 118 Authorised unit trusts: treatment of umbrella schemes 124 Restriction of relief: non-active partners 125 Partnerships exploiting films 134 Finance leasebacks 135 Rent factoring of leases of plant or machinery 136 Manufactured dividends 137 Manufactured payments under arrangements having an unallowable purpose 138 Gilt strips 139 Gifts of shares, securities and real property to charities etc 140 Life policies etc.: restriction of corresponding deficiency relief 141 Relief for research and development: software and consumable items 142 Temporary increase in amount of first-year allowances for small enterprises 143 Deduction for expenditure by landlords on energy-saving items 144 Lloyd’s names: conversion to limited liability underwriting 145 Offshore funds 146 Meaning of “offshore installation” 147 Immediate needs annuities 148 Corporation tax: health service bodies 149 Overview of Part 4 150 Meaning of “pension scheme” 151 Meaning of “member” 152 Meaning of “arrangement” 153 Registration of pension schemes 153A Power to require information or documents in relation to applications for registration 153B Power to inspect documents in relation to applications for registration 153C Penalties for failure to comply with information notices etc 153D Penalties for inaccurate information in applications 153E Penalties for inaccurate information or documents provided under information notice 153F Penalties for false declarations 154 Persons by whom registered pension scheme may be established 155 Persons by whom scheme may be established: supplementary 156 Appeal against decision not to register 156A Cases where application for registration not decided within 6 months 157 De-registration 158 Grounds for de-registration 159 Appeal against decision to de-register 159A Power to require information or documents for purpose of considering if scheme administrator is fit and proper 159B Power to inspect documents for purpose of considering if scheme administrator is fit and proper 159C Penalties for failure to comply with information notices etc 159D Penalties for inaccurate information or documents provided under information notice 160 Payments by registered pension schemes 161 Meaning of “payment” etc 162 Meaning of “loan” 163 Meaning of “borrowing” etc 164 Authorised member payments 165 Pension rules 166 Lump sum rule 167 Pension death benefit rules 168 Lump sum death benefit rule 169 Recognised transfers 170 Appeal against decision to exclude recognised overseas pension scheme 171 Scheme administration member payments 172 Assignment 172A Surrender 172B Increase in rights of connected person on death 172BA Increase in rights on death arising from alternatively secured pension fund etc 172C Allocation of unallocated employer contributions 172D Limit on increase in benefits 173 Benefits 174 Value shifting 174A Taxable property held by investment-regulated pension schemes 175 Authorised employer payments 176 Public service scheme payment 177 Authorised surplus payment 178 Compensation payments 179 Authorised employer loan 180 Scheme administration employer payments 181 Value shifting 181A Minimum level of payment 182 Unauthorised borrowing: money purchase arrangements other than collective money purchase arrangements 183 Effect of unauthorised borrowing: money purchase arrangements other than collective money purchase arrangements 184 Unauthorised borrowing: other arrangements 185 Effect of unauthorised borrowing: other arrangements 185A Income from taxable property 185B Annual profits and deemed profits 185C Deemed market value 185D Apportionment to pension scheme 185E Credit for tax paid 185F Gains from taxable property 185G Disposal by person holding directly 185H Disposal of interest in vehicle 185I Credit for tax paid 185J Effect of repayment of certain pre-6 April 2015 lump sums 186 Income 187 Chargeable gains 188 Relief for contributions 189 Relevant UK individual 190 Annual limit for relief 191 Methods of giving relief 192 Relief at source 192A Relief at source: additional relief 192B Relief at source: excessive relief given 193 Relief under net pay arrangements 193A Net pay arrangements: disparity with relief at source 194 Relief on making of claim 195 Transfer of certain shares to be treated as payment of contribution 195A Life assurance premium contributions 196 Relief for employers in respect of contributions paid 196A Power to restrict relief 196B Employer asset-backed contributions: denial of relief (1) 196C Employer asset-backed contributions: “acceptable structured finance arrangement” (1) 196D Employer asset-backed contributions: denial of relief (2) 196E Employer asset-backed contributions: “acceptable structured finance arrangement” (2) 196F Employer asset-backed contributions: denial of relief (3) 196G Employer asset-backed contributions: “acceptable structured finance arrangement” (3) 196H Employer asset-backed contributions: “relevant change in relation to the partnership” and “person involved in the relevant change” 196I Employer asset-backed contributions: change in lender's original position under acceptable structured finance arrangement etc 196J Employer asset-backed contributions: further events which cause section 196I to apply 196K Employer asset-backed contributions: “advances” under acceptable structured finance arrangements 196L Employer asset-backed contributions: supplementary 197 Spreading of relief 198 Spreading of relief: cessation of business 199 Deemed contributions 199A Indirect contributions 200 No other relief for employers in connection with contributions 201 Relief for employees 202 Minimum contributions under pensions legislation 203 Inheritance tax exemptions 204 Authorised pensions and lump sums 205 Short service refund lump sum charge 205A Serious ill-health lump sum charge 206 Special lump sum death benefits charge 206A Partial repayment of section 206 charge where IHT paid by recipient of benefit 206B Supplementary charge on refund of overpaid IHT 207 Authorised surplus payments charge 208 Unauthorised payments charge 209 Unauthorised payments surcharge 210 Surchargeable unauthorised member payments 211 Valuation of crystallised rights for purposes of section 210 212 Valuation of uncrystallised rights for purposes of section 210 213 Surchargeable unauthorised employer payments 213A High income excess relief charge 213B High income 213C Gross income 213D Relevant income 213E The appropriate rate 213F Total pension savings amount 213G Money purchase arrangements other than cash balance arrangements 213H Cash balance arrangements 213I Adjustment of closing rights 213J Defined benefits arrangements 213K Adjustment of closing pension and lump sum 213L Age-related factors 213M Uprating of opening rights, pension and lump sum 213N Hybrid arrangements 213O Anti-avoidance 213P Power to make regulations about charge 214 Lifetime allowance charge 215 Amount of charge 216 Benefit crystallisation events and amounts crystallised 217 Persons liable to charge 218 Individual’s lifetime allowance and standard lifetime allowance 219 Availability of individual’s lifetime allowance 220 Pension credits from previously crystallised rights 221 Non-residence: general 222 Non-residence: money purchase arrangements 223 Non-residence: other arrangements 224 Transfers from recognised overseas pension scheme: general 225 Overseas scheme transfers: money purchase arrangements 226 Overseas scheme transfers: other arrangements 227 Annual allowance charge 227ZA The chargeable amount 227A Individuals who meet flexible drawdown conditions 227B The alternative chargeable amount 227C Meaning of “money-purchase input sub-total” 227D Pension input amounts in respect of certain hybrid arrangements 227E Pension input periods ending before rights are first flexibly accessed 227F Pension input periods in which rights are first flexibly accessed 227G When pension rights are first flexibly accessed 228 Annual allowance 228ZA Tapered reduction of annual allowance: high-income individual 228ZB Anti-avoidance in connection with section 228ZA 228A Carry forward of unused annual allowance 228B Carry forward: certain periods treated as pension input periods 228C Annual allowance for, and carry-forward from, 2015-16 229 Total pension input amount 230 Cash balance arrangements 231 Cash balance arrangements: uprating of opening value 232 Cash balance arrangements: adjustments of closing value 233 Other money purchase arrangements 234 Defined benefits arrangements 235 Defined benefits arrangements: uprating of opening value 236 Defined benefits arrangements: adjustments of closing value 236ZA Defined benefits arrangements: public service pension schemes 236A Post-entitlement enhancements 237 Hybrid arrangements 237ZA Pension input amounts for input periods ending in 2015-16 237A Liability of individual 237B Liability of scheme administrator 237BA Time limit for notices under section 237B 237C Exceptions 237D Discharge of scheme administrator's liability 237E Consequential benefit adjustments to be reasonable etc 237F Power to modify rules 238 Pension input period : arrangement commencing before 9 July 2015 238ZA Pension input periods from 9 July 2015 for existing arrangement 238ZB Pension input periods for arrangement commencing after 8 July 2015 238A Power to make orders about charge 239 Scheme sanction charge 240 Amount of charge 241 Scheme chargeable payment 242 De-registration charge 242A Meaning of “non-UK registered scheme” 242B Meaning of “UK-relieved funds” 242C Application of this Part to non-UK registered schemes 242D Non-UK registered schemes: annual allowance charge 242E Investment-regulated non-UK registered schemes 243 Overseas pension schemes: migrant member relief 244 Non-UK schemes: application of certain charges 244A Overseas transfer charge 244AA Overseas transfer charge: introduction 244AB Overseas transfer charge: interpretation 244AC Overseas transfer charge: transfers where no exclusion applies 244B Exclusion: member and receiving scheme in same country 244C Exclusion: receiving scheme in EEA state or Gibraltar, and member resident in UK or EEA state 244D Exclusion: receiving scheme is an occupational pension scheme 244E Exclusion: receiving scheme set up by international organisation 244F Exclusion: receiving scheme is an overseas public service scheme 244G Exclusions: avoidance of double charge, and transitional protections 244H Power to provide for further exclusions 244I Circumstances in which exclusions do not apply 244IA Overseas transfer charge: transfers exceeding available allowance 244IB Member’s overseas transfer allowance 244IC Availability of member’s overseas transfer allowance 244ID Information to be provided by relieved relevant non-UK scheme on block transfer 244J Persons liable to charge 244JA Amount of charge 244K Meaning of “transferred value” 244L Accounting for overseas transfer charge by scheme managers 244M Repayments of charge on subsequent excluding events 244N Discharge of liability of scheme administrator or manager 245 Restriction of deduction for contributions by employer 246 Restriction of deduction for non-contributory provision 246A Case where no relief for provision by an employer 247 Abolition of income tax charge in respect of employer payments 248 Employer’s cost of insuring against non-payment of benefit 249 Taxation of non-pension benefits 250 Registered pension scheme return 251 Information: general requirements 252 Notices requiring documents or particulars 253 Appeal against notices 254 Accounting for tax by scheme administrators 255 Assessments under this Part 255A Electronic payment 255B Payments to be cleared payments 256 Enhanced ... allowance regulations 257 Registered pension scheme return 258 Information required by regulations 259 Documents and particulars required by notice 260 Accounting return 261 Enhanced ... allowance regulations: documents and information 262 Enhanced ... allowance regulations: failures to comply 263 ... Enhanced protection: benefit accrual 264 False statements etc 265 Winding-up to facilitate payment of lump sums 266 Transfers to insured schemes 266A Member's liability 266B Scheme's liability 267 Lifetime allowance charge 268 Unauthorised payments surcharge and scheme sanction charge 269 Appeal against decision on discharge of liability 270 Meaning of “scheme administrator” 271 Liability of scheme administrator 272 Trustees etc. liable as scheme administrator 272A Liabilities of independent trustee 272B Liabilities of scheme administrator appointed by independent trustee etc 272C Former scheme administrator etc to retain liability 273 Members liable as scheme administrator 273ZA Income and gains from taxable property 273A Insurance company liable as scheme administrator 273B Power of trustees or managers to make certain payments 274 Supplementary 274ZZA Master Trust schemes 274ZZB Collective money purchase schemes 274ZZC Power to make provision about collective money purchase schemes 274ZA Schemes treated as occupational pension schemes 274ZB Treatment of pension benefits reclaimed from reclaim fund etc 274A Power to split schemes 275 Insurance company 276 Relevant valuation factor 277 Valuation assumptions 278 Market value 278A Disqualifying pension credits 278B Annuities and scheme pensions: meaning of “related to” 279 Other definitions 280 Abbreviations and general index 281 Minor and consequential amendments 282 Orders and regulations 283 Transitionals and savings 284 Commencement 285 Certain receipts not to be tariff receipts 286 Petroleum extraction activities: exploration expenditure supplement 287 Restrictions on expenditure allowable 288 Terminal losses 289 Supplies to producers of commodities 290 Transitional tax credit in Northern Ireland: changes to existing scheme 291 Transitional tax credit in Northern Ireland: new scheme 292 Lorry road-user charge 293 Delivery of accounts etc 294 Grant of probate 295 Amendments to penalty regime 296 Miscellaneous amendments 297 Leases 298 Notification, registration and penalties 299 Claims not included in returns 300 Assents and appropriations by personal representatives 301 Chargeable consideration 302 Charities relief 303 Shared ownership leases 304 Application to certain partnership transactions 305 Liability of partners 305A Introduction 306 Meaning of “notifiable arrangements” and “notifiable proposal” 306A Doubt as to notifiability 307 Meaning of “promoter” 308 Duties of promoter 308A Supplemental information 309 Duty of person dealing with promoter outside United Kingdom 310 Duty of parties to notifiable arrangements not involving promoter 310A Duty to provide further information requested by HMRC 310B Failure to provide information under section 310A: application to the Tribunal 310C Duty of promoters to provide updated information 310D Notice of potential allocation of reference number: arrangements and proposals suspected of being notifiable 311 Allocation of reference number to arrangements 311A Duty of HMRC to notify persons of reference number 311B Right of appeal: section 311(3) case 311C Duty to provide further information requested by HMRC: section 311(3) case 312 Duty of promoter to notify client of number : section 311(2) case 312ZA Duty to notify client of reference number: section 311(3) case 312A Duty of client to notify parties of number 312B Duty of client to provide information ... 313 Duty of parties to notify HMRC of reference number etc 313ZA Duty to provide details of clients 313ZB Enquiry following disclosure of client details 313ZC Duty of employer to notify HMRC of details of employees etc 313A Pre-disclosure enquiry 313B Reasons for non-disclosure: supporting information 313C Provision of information to HMRC by introducers 314 Legal professional privilege 314A Order to disclose 315 Penalties 315A Further penalties 315B Determination of penalties 315C Failure to comply with time limit 315D Other exemptions from liability to a penalty 315E Regulations to vary amounts 316 Information to be provided in form and manner specified by HMRC 316A Duty to provide additional information 316B Confidentiality 316C Publication by HMRC 316D Section 316C: subsequent judicial rulings 317 Regulations under Part 7 317A Special Commissioners: procedure 318 Interpretation of Part 7 319 Part 7: commencement and savings 320 Exclusion of extended limitation period in England, Wales and Northern Ireland 321 Exclusion of extended prescriptive period in Scotland 322 Mutual assistance: customs union with the Principality of Andorra 323 Ending of shipbuilders' relief 324 Government borrowing: preparations for possible adoption of Euro 325 Premium bonds 326 Repeals 327 Interpretation 328 Short title SCHEDULE 1 New Schedule 2A to the Alcoholic Liquor Duties Act 1979 SCHEDULE 2 Disclosure of value added tax avoidance schemes SCHEDULE 4 Amendments relating to the rate applicable to trusts SCHEDULE 5 Provision not at arm’s length: related amendments SCHEDULE 7 Insurance companies etc SCHEDULE 10 Amendment of enactments that operate by reference to accounting practice SCHEDULE 11 Conditions for registration for gross payment SCHEDULE 12 Construction industry scheme: consequential amendments SCHEDULE 13 Childcare and childcare vouchers SCHEDULE 14 Vans SCHEDULE 15 Charge to income tax on benefits received by former owner of property SCHEDULE 16 Relief where national insurance contributions met by employee SCHEDULE 17 Minor amendments of or connected with the Income Tax (Earnings and Pensions) Act 2003 SCHEDULE 18 Enterprise investment scheme SCHEDULE 19 Venture capital trusts SCHEDULE 20 Corporate venturing scheme SCHEDULE 21 Chargeable gains: restriction of gifts relief etc SCHEDULE 22 Chargeable gains: private residence relief SCHEDULE 23 Finance leasebacks: transitional provision SCHEDULE 24 Manufactured dividends SCHEDULE 25 Lloyd’s names: conversion to limited liability underwriting SCHEDULE 26 Offshore funds SCHEDULE 27 Meaning of “offshore installation” SCHEDULE 28 Registered pension schemes: authorised pensions—supplementary SCHEDULE 29 Registered pension schemes: authorised lump sums—supplementary SCHEDULE 29A Taxable property held by investment-regulated pension schemes SCHEDULE 30 Registered pension schemes: employer loans SCHEDULE 31 Taxation of benefits under registered pension schemes SCHEDULE 32 Registered pension schemes: benefit crystallisation events ... SCHEDULE 33 Overseas pension schemes: migrant member relief SCHEDULE 34 Non-UK schemes: application of certain charges and protections etc SCHEDULE 35 Pension schemes etc: minor and consequential amendments SCHEDULE 36 Pension schemes etc: transitional provisions and savings SCHEDULE 37 Oil taxation: tax-exempt tariffing receipts and assets producing them SCHEDULE 38 Schedule to be inserted as Schedule 19B to the Taxes Act 1988 SCHEDULE 39 Stamp duty land tax and stamp duty SCHEDULE 40 Stamp duty land tax: claims not included in returns SCHEDULE 41 Stamp duty land tax: application to certain partnership transactions SCHEDULE 42 Repeals
What to do with it
As published
236ZA Defined benefits arrangements: public service pension schemes
(1) Subsection (2) applies where—
(a) at the end of a pension input period, an individual has rights under—
(i) a reformed public service pension scheme arrangement (“the reformed arrangement”), and
(ii) a corresponding legacy public service pension scheme arrangement (“the legacy arrangement”), and
(b) the opening value of the individual’s rights under the legacy arrangement for the period (as determined for the purposes of section 234) exceeds the closing value of the individual’s rights under that arrangement for that period (as so determined).
(2) The pension input amount in respect of the reformed arrangement for the tax year in which the pension input period ends is to be reduced (but not below zero) by the amount of the excess mentioned in subsection (1)(b).
(3) For the purposes of this section an arrangement “corresponds” with another arrangement if—
(a) the arrangements are under pension schemes that are connected, and
(b) a final salary link applies in relation to the individual’s service under those schemes.
(4) In this section—
(a) “reformed public service pension scheme arrangement” means an arrangement under a scheme established by—
(i) regulations under section 1 of the Public Service Pensions Act 2013 (“the 2013 Act”), or
(ii) regulations under section 1 of the Public Service Pensions Act (Northern Ireland) 2014 (“the 2014 Act”);
(b) “legacy public service pension scheme arrangement” means an arrangement under a scheme listed in—
(i) Schedule 5 to the 2013 Act, or
(ii) Schedule 5 to the 2014 Act;
(c) “connected”, in relation to a pension scheme, has the same meaning as in—
(i) the 2013 Act (see section 4(6) of that Act), or
(ii) the 2014 Act (see section 4(6) of that Act);
(d) a “final salary link” applies in relation to an individual’s service under two pension schemes if, pursuant to—
(i) paragraph 1 or 2 of Schedule 7 to the 2013 Act, or
(ii) paragraph 1 or 2 of Schedule 7 to the 2014 Act,
the determination of the individual’s final salary for the purposes of one of those schemes is determined (to any extent) by reference to their service in the other scheme.
Your wording
Your change, as a redline
236ZA Defined benefits arrangements: public service pension schemes
(1) Subsection (2) applies where—
(a) at the end of a pension input period, an individual has rights under—
(i) a reformed public service pension scheme arrangement (“the reformed arrangement”), and
(ii) a corresponding legacy public service pension scheme arrangement (“the legacy arrangement”), and
(b) the opening value of the individual’s rights under the legacy arrangement for the period (as determined for the purposes of section 234) exceeds the closing value of the individual’s rights under that arrangement for that period (as so determined).
(2) The pension input amount in respect of the reformed arrangement for the tax year in which the pension input period ends is to be reduced (but not below zero) by the amount of the excess mentioned in subsection (1)(b).
(3) For the purposes of this section an arrangement “corresponds” with another arrangement if—
(a) the arrangements are under pension schemes that are connected, and
(b) a final salary link applies in relation to the individual’s service under those schemes.
(4) In this section—
(a) “reformed public service pension scheme arrangement” means an arrangement under a scheme established by—
(i) regulations under section 1 of the Public Service Pensions Act 2013 (“the 2013 Act”), or
(ii) regulations under section 1 of the Public Service Pensions Act (Northern Ireland) 2014 (“the 2014 Act”);
(b) “legacy public service pension scheme arrangement” means an arrangement under a scheme listed in—
(i) Schedule 5 to the 2013 Act, or
(ii) Schedule 5 to the 2014 Act;
(c) “connected”, in relation to a pension scheme, has the same meaning as in—
(i) the 2013 Act (see section 4(6) of that Act), or
(ii) the 2014 Act (see section 4(6) of that Act);
(d) a “final salary link” applies in relation to an individual’s service under two pension schemes if, pursuant to—
(i) paragraph 1 or 2 of Schedule 7 to the 2013 Act, or
(ii) paragraph 1 or 2 of Schedule 7 to the 2014 Act,
the determination of the individual’s final salary for the purposes of one of those schemes is determined (to any extent) by reference to their service in the other scheme.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.