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The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023
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- UK Statutory Instruments
- 2023 No. 113
- PART 2
- CHAPTER 3
- Regulation 17
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Protected pension age in Chapter 1 new scheme unaffected by roll-back
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17.—(1) Paragraph (2) applies for the purposes of determining whether the relevant protected pension age condition is met in relation to an individual and a Chapter 1 new scheme.
(2) The effect, in relation to the individual, of section 2(1) of PSPJOA 2022 (roll-back of remediable service to Chapter 1 legacy scheme) on the existence of any actual or prospective right under the scheme immediately before 4 November 2021 is to be ignored.
(3) In this regulation “the relevant protected pension age condition” means the condition in sub-paragraph (3)(a) of paragraph 23ZB of Schedule 36 to FA 2004 (protected pension age available under pension scheme only if individual has right under scheme immediately before 4 November 2021)(1).
(1)
Paragraph 23ZB of Schedule 36 was inserted by section 10(5) of FA 2022 (c. 3).
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