The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023
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Change 1
9 Commutation payment: additional lump sum paid for deceased member
(1) Paragraphs (2) and (3) apply where— (a) an individual was paid a small pot lump sum, (b) the individual subsequently died, (c) as a result of the operation of a relevant rectification provision, a further lump sum (“the top-up lump sum”) is paid in respect of the individual, and (d) the top-up lump sum would have been a small pot lump sum if— (i) the individual had still been living when it was paid, and (ii) it had been paid to the individual. (2) The top-up lump sum— (a) is to be treated as falling within section 164(1) of FA 2004 (authorised member payments), and (b) is to be treated as a trivial commutation lump sum paid under a registered pension scheme for the purposes of Part 9 of ITEPA 2003 (pension income). (3) Regulation 3 of RPS(AP)R 2009 (provision of information by scheme administrator to the Commissioners) does not apply in relation to the top-up lump sum. (4) In this regulation, “small pot lump sum” means a payment made in accordance with regulation 11 or 12 of RPS(AP)R 2009, as the case may be.
9 Commutation payment: additional lump sum paid for deceased member
(1) Paragraphs (2) and (3) apply where— (a) an individual was paid a small pot lump sum, (b) the individual subsequently died, (c) as a result of the operation of a relevant rectification provision, a further lump sum (“the top-up lump sum”) is paid in respect of the individual, and (d) the top-up lump sum would have been a small pot lump sum if— (i) the individual had still been living when it was paid, and (ii) it had been paid to the individual. (2) The top-up lump sum— (a) is to be treated as falling within section 164(1) of FA 2004 (authorised member payments), and (b) is to be treated as a trivial commutation lump sum paid under a registered pension scheme for the purposes of Part 9 of ITEPA 2003 (pension income). (3) Regulation 3 of RPS(AP)R 2009 (provision of information by scheme administrator to the Commissioners) does not apply in relation to the top-up lump sum. (4) In this regulation, “small pot lump sum” means a payment made in accordance with regulation 11 or 12 of RPS(AP)R 2009, as the case may be.
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