The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 No. 113

Statutory Instruments

2023 No. 113

Income Tax

Capital Gains Tax

Inheritance Tax

The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023

Made

2nd February 2023

Laid before the House of Commons

6th February 2023

Coming into force

6th April 2023

The Treasury make these Regulations in exercise of the powers conferred by section 11 of the Finance Act 2022(1).

(1)

2022 c. 3. In these footnotes, FA followed by a year refers to the Finance Act of that year and F(No. 2)A followed by a year means the Finance (No. 2) Act of that year.