PART 7Taxation

Interpretation of Part 7 57

In this Part—

  • 2023 Regulations” means The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 202356;

  • annual allowance charge” has the same meaning as in section 227(1) of the 2004 Act (annual allowance charge)57;

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