The Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023 No. 132

PART 7 N.I. Taxation

Interpretation of Part 7 N.I.

57.  In this Part—

“2023 Regulations” means The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023(1);

“annual allowance charge” has the same meaning as in section 227(1) of the 2004 Act (annual allowance charge)(2);

“relevant rectification provision” has the same meaning as in regulation 2(1) of the 2023 Regulations.

Commencement Information

I1 Reg. 57 in operation at 1.10.2023, see reg. 1

(1)

S.I. 2023/113.

(2)

Section 227(1) was amended by paragraph 63(2) of Schedule 1 to the Taxation of Pensions Act 2014 (c. 30) and paragraph 11(2)(a) of Schedule 4 to the Finance Act (No. 2) 2015 (c. 33).