The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023
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
20 Application required by schemes to reclaim overpayment of scheme sanction charge resulting from rectification
(1) Paragraphs (3) to (7) apply where— (a) before the relevant time, a scheme chargeable payment was made by a Chapter 1 scheme to or in relation to an individual, (b) the scheme administrator of that Chapter 1 scheme has paid an amount in respect of a liability to the scheme sanction charge that arose in connection with that payment, ... (c) the amount paid is, as a result of the operation of a relevant rectification provision or regulation 19, greater than the amount owed in respect of the scheme sanction charge , and (d) the amount cannot be recovered from HMRC as an excess amount in accordance with regulation 7 of the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025. (2) In paragraph (1), “the relevant time” means the time at which section 2(1) of PSPJOA 2022 comes into force. (3) Where the amount of scheme sanction charge has been paid by the scheme administrator of a Chapter 1 new scheme— (a) that amount is to be treated as not having been paid by that scheme administrator but as having been paid instead by the relevant scheme administrator, and (b) the scheme administrator of the Chapter 1 new scheme must give the following information to the relevant scheme administrator— (i) the particulars included in any event report that the scheme administrator of the Chapter 1 new scheme has previously provided in respect of the making of the scheme chargeable payment, and (ii) such further information relating to any such event report as the relevant scheme administrator may reasonably request. (4) A request under paragraph (3)(b)(ii) may be made in relation to event reports generally, or in relation to a particular event report. (5) A scheme administrator of a Chapter 1 scheme is not required, as a result of the operation of a relevant rectification provision or regulation 19, to amend any event report previously provided in respect of the making of the scheme chargeable payment. (6) The relevant scheme administrator is entitled to a repayment of the excess mentioned in paragraph (1)(c) only on the making of an application to HMRC. (7) The application must be made on or before 1st April 2027. (8) The application— (a) must be accompanied by— (i) a declaration that the application is made by the relevant scheme administrator, (ia) a declaration that the claimed amounts cannot be recovered from HMRC in accordance with regulation 7 of the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025, (ii) a declaration as to the accuracy of the information contained in the application, and (iii) a declaration that the applicant understands the consequences of providing false information, and (b) must contain the following information— (i) the pension scheme name and tax reference number, (ii) the scheme administrator identity reference provided by HMRC, (iii) the name and national insurance number of the scheme member in respect of whom the scheme chargeable payment was made, (iv) the amount of the scheme sanction charge paid, (v) the date on which the scheme sanction charge was paid, (vi) the charge reference number under which the scheme sanction charge was paid, (vii) the pension scheme tax reference number of the scheme under which the scheme administrator reported and paid the amount of the charge to HMRC, (viii) where an event report was provided to HMRC at an earlier date in respect of the scheme chargeable payment, the tax year for which that report was provided, (ix) the revised amount of the liability to the scheme sanction charge, (x) the amount of tax being reclaimed, and (xi) the account details to which repayment is to be made. (9) In this regulation— “event report” means a report required by regulation 3(1) of RPS(PI)R 2006 (provision of information by scheme administrator to the Commissioners); “the relevant scheme administrator” means, in relation to a scheme sanction charge, the scheme administrator who (after taking into account the relevant rectification provisions and regulation 19) is liable under section 239(2) of FA 2004 (scheme sanction charge) for the scheme sanction charge.
20 Application required by schemes to reclaim overpayment of scheme sanction charge resulting from rectification
(1) Paragraphs (3) to (7) apply where— (a) before the relevant time, a scheme chargeable payment was made by a Chapter 1 scheme to or in relation to an individual, (b) the scheme administrator of that Chapter 1 scheme has paid an amount in respect of a liability to the scheme sanction charge that arose in connection with that payment, ... (c) the amount paid is, as a result of the operation of a relevant rectification provision or regulation 19, greater than the amount owed in respect of the scheme sanction charge , and (d) the amount cannot be recovered from HMRC as an excess amount in accordance with regulation 7 of the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025. (2) In paragraph (1), “the relevant time” means the time at which section 2(1) of PSPJOA 2022 comes into force. (3) Where the amount of scheme sanction charge has been paid by the scheme administrator of a Chapter 1 new scheme— (a) that amount is to be treated as not having been paid by that scheme administrator but as having been paid instead by the relevant scheme administrator, and (b) the scheme administrator of the Chapter 1 new scheme must give the following information to the relevant scheme administrator— (i) the particulars included in any event report that the scheme administrator of the Chapter 1 new scheme has previously provided in respect of the making of the scheme chargeable payment, and (ii) such further information relating to any such event report as the relevant scheme administrator may reasonably request. (4) A request under paragraph (3)(b)(ii) may be made in relation to event reports generally, or in relation to a particular event report. (5) A scheme administrator of a Chapter 1 scheme is not required, as a result of the operation of a relevant rectification provision or regulation 19, to amend any event report previously provided in respect of the making of the scheme chargeable payment. (6) The relevant scheme administrator is entitled to a repayment of the excess mentioned in paragraph (1)(c) only on the making of an application to HMRC. (7) The application must be made on or before 1st April 2027. (8) The application— (a) must be accompanied by— (i) a declaration that the application is made by the relevant scheme administrator, (ia) a declaration that the claimed amounts cannot be recovered from HMRC in accordance with regulation 7 of the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025, (ii) a declaration as to the accuracy of the information contained in the application, and (iii) a declaration that the applicant understands the consequences of providing false information, and (b) must contain the following information— (i) the pension scheme name and tax reference number, (ii) the scheme administrator identity reference provided by HMRC, (iii) the name and national insurance number of the scheme member in respect of whom the scheme chargeable payment was made, (iv) the amount of the scheme sanction charge paid, (v) the date on which the scheme sanction charge was paid, (vi) the charge reference number under which the scheme sanction charge was paid, (vii) the pension scheme tax reference number of the scheme under which the scheme administrator reported and paid the amount of the charge to HMRC, (viii) where an event report was provided to HMRC at an earlier date in respect of the scheme chargeable payment, the tax year for which that report was provided, (ix) the revised amount of the liability to the scheme sanction charge, (x) the amount of tax being reclaimed, and (xi) the account details to which repayment is to be made. (9) In this regulation— “event report” means a report required by regulation 3(1) of RPS(PI)R 2006 (provision of information by scheme administrator to the Commissioners); “the relevant scheme administrator” means, in relation to a scheme sanction charge, the scheme administrator who (after taking into account the relevant rectification provisions and regulation 19) is liable under section 239(2) of FA 2004 (scheme sanction charge) for the scheme sanction charge.
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
Solon does not know this law's official route yet. The proposal is recorded all the same, and the route appears here once its source is added.
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.
Sign in to file your proposal. What you have written stays on this page.
Sign in to file itThink it through
Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.