The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023
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Change 1
15 Lump sum death benefit already paid: repayment of overpaid amount
(1) Paragraph (2) applies where— (a) an individual has at any time been paid a defined benefits lump sum death benefit (“the original payment”) under a Chapter 1 scheme that met the conditions in paragraph 16(a) of Schedule 32 to FA 2004 (meaning of relevant lump sum death benefit: defined benefits lump sum death benefit)), (b) the original payment includes an amount (“the overpaid DBLSDB”) that, as a result of the operation of a relevant rectification provision, was not payable to the individual, and (c) the liability under section 14(5) of PSPJOA 2022 (pension benefits and lump sum benefits) owed to the scheme in respect of the overpaid DBLSDB has been discharged in full. (2) The amount crystallised by the benefit crystallisation event in connection with the individual’s entitlement to the original payment is to be treated as not including, and never having included, the overpaid DBLSDB.
15 Lump sum death benefit already paid: repayment of overpaid amount
(1) Paragraph (2) applies where— (a) an individual has at any time been paid a defined benefits lump sum death benefit (“the original payment”) under a Chapter 1 scheme that met the conditions in paragraph 16(a) of Schedule 32 to FA 2004 (meaning of relevant lump sum death benefit: defined benefits lump sum death benefit)), (b) the original payment includes an amount (“the overpaid DBLSDB”) that, as a result of the operation of a relevant rectification provision, was not payable to the individual, and (c) the liability under section 14(5) of PSPJOA 2022 (pension benefits and lump sum benefits) owed to the scheme in respect of the overpaid DBLSDB has been discharged in full. (2) The amount crystallised by the benefit crystallisation event in connection with the individual’s entitlement to the original payment is to be treated as not including, and never having included, the overpaid DBLSDB.
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