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