The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023
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Change 1
31 Provision of specified information
(1) A specified individual who is not a deceased member on the due date for information must provide specified information to HMRC about the relevant tax years to which paragraph (4) applies— (a) on or before that date, and (b) regardless of whether such information has already been provided to HMRC, whether by the specified individual or by any other person. (2) An assessable representative must provide specified information to HMRC about the relevant tax years to which paragraph (4) applies on or before the due date for information, unless such information has already been provided to HMRC by the specified individual under paragraph (1) or by another assessable representative under this paragraph. (3) “Specified information” means, in relation to a specified individual and a relevant tax year— (a) the information and declarations in Column 1 of the Table in the Schedule in all cases; (b) the information in Column 2 of that Table in cases where the individual has paid, or is liable to, an annual allowance charge; (c) the information in Column 3 of that Table in cases where the individual has paid, or is liable to, a lifetime allowance charge; (d) the information in Column 4 of that Table in cases where the individual has paid, or is liable to, an unauthorised payments charge or an unauthorised payments surcharge. (4) This paragraph applies to— (a) the tax year 2022-23 where the specified individual— (i) is a remediable service individual, (ii) in respect of that tax year, is liable to the lifetime allowance charge, the unauthorised payments charge or the unauthorised payments surcharge, or to any such charge in an increased amount, as a result of the operation of a relevant rectification provision, or (iii) in respect of that tax year, was liable to a relevant pension tax charge (disregarding the relevant rectification provisions and regulation 14 of the 2023 Regulations) but is no longer so liable, or is liable in a decreased amount, as a result of any of those provisions; (b) any other relevant tax year where, in respect of that tax year, the specified individual— (i) is liable to a relevant pension tax charge, or to such a charge in an increased amount, as a result of the operation of a relevant rectification provision or regulation 14 of the 2023 Regulations, or (ii) was liable to a relevant pension tax charge (disregarding the relevant rectification provisions and regulation 14 of the 2023 Regulations) but is no longer so liable, or is liable in a decreased amount, as a result of any of those provisions.
31 Provision of specified information
(1) A specified individual who is not a deceased member on the due date for information must provide specified information to HMRC about the relevant tax years to which paragraph (4) applies— (a) on or before that date, and (b) regardless of whether such information has already been provided to HMRC, whether by the specified individual or by any other person. (2) An assessable representative must provide specified information to HMRC about the relevant tax years to which paragraph (4) applies on or before the due date for information, unless such information has already been provided to HMRC by the specified individual under paragraph (1) or by another assessable representative under this paragraph. (3) “Specified information” means, in relation to a specified individual and a relevant tax year— (a) the information and declarations in Column 1 of the Table in the Schedule in all cases; (b) the information in Column 2 of that Table in cases where the individual has paid, or is liable to, an annual allowance charge; (c) the information in Column 3 of that Table in cases where the individual has paid, or is liable to, a lifetime allowance charge; (d) the information in Column 4 of that Table in cases where the individual has paid, or is liable to, an unauthorised payments charge or an unauthorised payments surcharge. (4) This paragraph applies to— (a) the tax year 2022-23 where the specified individual— (i) is a remediable service individual, (ii) in respect of that tax year, is liable to the lifetime allowance charge, the unauthorised payments charge or the unauthorised payments surcharge, or to any such charge in an increased amount, as a result of the operation of a relevant rectification provision, or (iii) in respect of that tax year, was liable to a relevant pension tax charge (disregarding the relevant rectification provisions and regulation 14 of the 2023 Regulations) but is no longer so liable, or is liable in a decreased amount, as a result of any of those provisions; (b) any other relevant tax year where, in respect of that tax year, the specified individual— (i) is liable to a relevant pension tax charge, or to such a charge in an increased amount, as a result of the operation of a relevant rectification provision or regulation 14 of the 2023 Regulations, or (ii) was liable to a relevant pension tax charge (disregarding the relevant rectification provisions and regulation 14 of the 2023 Regulations) but is no longer so liable, or is liable in a decreased amount, as a result of any of those provisions.
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