PART 1Introductory
InterpretationI12
1
In these Regulations—
“2015 scheme election” has the same meaning as in Chapter 2 of Part 1 of PSPJOA 20223;
“accounting-for-tax return” means a return under section 254 of FA 2004 (accounting for tax by scheme administrators)4;
“attributable” (in Chapter 4 of Part 2) has the meaning given by regulation 33(7);
“Chapter 1 legacy scheme” has the same meaning as in Chapter 1 of Part 1 of PSPJOA 2022;
“Chapter 1 new scheme” has the same meaning as in Chapter 1 of Part 1 of PSPJOA 2022;
“Chapter 1 scheme” has the same meaning as in Chapter 1 of Part 1 of PSPJOA 2022;
“HMRC” means His Majesty’s Revenue and Customs;
“judicial scheme” has the same meaning as in Chapter 2 of Part 1 of PSPJOA 2022;
“judicial 2015 scheme” has the same meaning as in Chapter 2 of Part 1 of PSPJOA 2022;
“local government new scheme” has the same meaning as in Chapter 3 of Part 1 of PSPJOA 2022;
“pension scheme input amount” has the meaning given by section 237B(2) of FA 20045;
“RPS(AP)R 2009” means the Registered Pension Schemes (Authorised Payments) Regulations 20096;
“RPS(PI)R 2006” means the Registered Pension Schemes (Provision of Information) Regulations 20067;
“the relevant Chapter 1 legacy scheme” has the same meaning as in Chapter 1 of Part 1 of PSPJOA 2022;
“relevant rectification provision” (except as provided in regulation 8) means—
- a
any of the following provisions of PSPJOA 2022—
- i
section 2(1) (roll-back of remediable service to Chapter 1 legacy scheme);
- ii
section 6(5) (effect of making new scheme benefits election in respect of pensioner or deceased member8 of Chapter 1 legacy scheme);
- iii
section 10(4) (effect of making new scheme benefits election in respect of active or deferred member of Chapter 1 legacy scheme);
- iv
section 42(2) (effect of making legacy scheme election in respect of person with remediable service in judicial office);
- v
section 45(2) (effect of making 2015 scheme election in respect of person with remediable service in judicial office);
- i
- b
any provision made by virtue of section 78 of that Act (local government schemes: power to pay final salary benefits);
- a
“remediable service benefits9” (in Chapter 4 of Part 2) has the meaning given by regulation 32(6) and (7);
“remediable service rights” (in Chapter 2 of Part 2) has the meaning given by regulation 10(11) and (12);
“scheme pays notice” means a notice under section 237B(3) of FA 200410;
“voluntary arrangements” means arrangements under which a member of a registered pension scheme pays voluntary contributions to the scheme;
“voluntary contributions” has the same meaning as in Part 1 of PSPJOA 2022 (see section 110(1) of that Act).
2
Expressions used in these Regulations, unless otherwise provided, have the same meaning as in Part 4 of FA 2004 (pension schemes etc).