There are currently no known outstanding effects for the The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023, Section 42.
42.—(1) Any relevant PPA transfer is to be ignored for the purposes of paragraph 3(c) of Schedule 4 to FA 2016 (protection-cessation events: permitted transfers).
(2) In paragraph (1) “relevant PPA transfer” means—
(a)a transfer of sums or assets to a Chapter 1 scheme in accordance with regulations made under section 5(6)(b) of PSPJOA 2022 (transfers from partnership pension accounts), or
(b)a transfer of sums or assets to a judicial scheme for the purposes of complying with section 41 of that Act (transfers from partnership pension accounts).
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